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The  Tax  Laws  of  Ohio 


COMPILED  AND  ISSUED 


BY 


The  Tax  Commission  of  Ohio 


Issued  June,  1916 


i 

Columbus,  Ohio:  1 

Thi-:  F.  J.   Heer  Printing  Co.  ; 

15)16.  i 

i 

Riiuiid    at    the    State    Rindery. 


DOCL'WENTS 
OEPT. 


A.  r?  ■tm  „  ., 


OFFICE 

OF  THE 

TAX  COMMISSION  OF  OHIO 
COLUMBUS 

This  compilation  is  issued,  1)_\-  the  Tax  Commission  of  Ohio, 
in  comphance  with  the  requirements  of  Section  5624-6  of  the 
General  Code  (106  Ohio  L.,  224).  In  arranging  it,  the  arhitrary 
divisions  of  the  General  Code,  as  adopted  Ijv  the  Codifying  Com- 
missioners in  1910  in  their  revision  of  the  statutes,  have  not  been 
closely  followed,  hut  the  laws  relating  to  taxation  have  been 
grouped  into  convenient  chapters,  each  containing  as  nearly  as 
practicable  all  the  provisions  relating  to  the  subject  of  the 
chapter,  without  regard  for  their  sectional  numbering.  Where 
this  was  not  always  practicable  and  in  order  to  avoid  duplication 
of  sections  cross  references  ha\e  been  inserted.  A  general  table 
of  all  the  sections  contained  arranged  in  numerical  order  as  well 
as  a  topical  index  are  included.  In  making  the  annotations  only 
those  of  a  general  character  have  been  included,  but  particular 
attention  has  l^een  paid  to  the  i)])inions  of  the  Attorney  General, 
which  are  of  peculiar  importance  since  the  enactment  of  Section 
5623,  G.  C.  (106  Ohio  L.,  265)  to  the  elYect  that  such  opinions 
shall  be  binding  upon  the  Tax  Commission  and  other  of^cers 
until  the  same  be  changed  by  the  courts. 

(iii) 


338581 


TABLE  OF  CONTENTS. 
Chapter 

Assessing  Officers.  page 

1 .  Tax  Commission  of  Ohio 1 

2.  General  Provisions  Relating  to  the  Powers  of  Tax  Commission 9 

3.  Ward  and   Township   Assessors 14 

4.  Countj'  Boards  of  Revision 20 

5 .  Miscellaneous    Provisions    23 

6.  Crimes    and    Offenses 26 

7 .  Constitution    Provisions    29 

8 .  Definitions    37 

9.  Property  Subject  to  Taxation 41 

Property   Exempt    from    Taxation 42 

10 .  Listing    Personal    Property 49 

11 .  Correction    of    Returns 62 

12.  Correction    of    Errors 67 

Omitted  and  Destroyed   Property 67 

13 .  Assessing  Real  Estate 72 

14 .  Corporations   Generally    78 

15 .  Equalization   and   Review 82 

16 .  Banks  and  Bankers 87 

Public  Utilities. 

17 .  Definitions ' 91 

18.  Assessment   of    Public  Utilities,    Other   than    Express,    Telegraph    and    Tele- 

phone  Companies    95 

19.  Assessment  of  Express,  Telegraph  and  Telephone  Companies 100 

Excise  Tax. 

20.  Sleeping  Car,  Freight  Line  and  Equipment  Companies 103 

21.  Public    Utilities,    Other    than    Sleeping    Car,    Freight    Line    and    Equipment 

Companies 105 

22.  Excise  and  Franchise  Tax,  Rate  and  Collection 108 

23.  Franchise  Tax  on  Corporations  Other  than  Public  Utilities Ill 

24.  Penalties    116 

25 .  Foreign   Insurance  Companies 118 

26 .  Collateral   Inheritances    122 

Levying  Taxes. 

27.  State   Taxes    127 

28.  ,    County  Taxes    130 

29.  '    Township    Taxes    136 

30.  School  Taxes   138 

31 . .          Municipal   Taxes    140 

32 .  Miscellaneous  Provisions   142 

33 .  Limitation   of   Tax    Rate 147 

Collection  of  Taxes. 

34 .  Duties   of   County  Auditor 153 

35 .  Duties   of   County  Treasurer 158 

(v) 


vi  ^  table  of  contents. 

Chapter 

Collection   of   Taxes  —  Conchulcd.  page 

;!(i .             Delinquent  Taxes    162 

M7 .             Miscellaneous    168 

38.  Special  Charges  and  Exactions 174 

39.  Penalties    181 

40 .  Remedies    183 

41 .  Delinquent   Lands 186 

42 .  Redemption   of   Delinquent    Lands 192 

43 .  Forfeited    Lands 195 


ABBREVIATIONS. 

Attorney   General's    Report A.  G.  R.    (Year) 

American   Law   Record Am.    L.    Rec. 

American   Law   Register Am.    L.   Reg. 

Cincinnati    Superior    Court C.   S.   C.   R. 

Cleveland  Law  Record Clev.   L.    Rec. 

Cleveland   Law   Reporter Clev.  L.  Rep. 

Dayton    (Laning)     Dayton.     . 

Dayton   Term    Report    (Iddings) Dayton    Term    Rep.    (Iddings). 

Disney    D. 

Federal    Fed. 

Goebel    Goebel. 

Handy    H. 

Hosea     Hosea. 

Ohio    O. 

Ohio  Appellate    App. 

Ohio   Circuit   Court ^-   C.   C. 

Ohio  Circuit  Court,   New   Series O.  C.   C.    (N.   S.) 

Ohio   Circuit   Decisions G).   C.   D. 

Ohio  Decisions   (S.  &  C.  P.) O.  D.   (N.  P.) 

Ohio    Decisions,    Reprint Dec.  Rep. 

Ohio    Federal    Decisions O.  F.  D.  • 

Ohio  Nisi  Prius O.  N.  P. 

Ohio  Nisi  Prius,  New  Series O.   N.   P.    (N.   S.) 

Ohio   Law   Journal Ohio  L.  J. 

Ohio    Law    Reporter O.  L.  R. 

Ohio   State    O.  S. 

Tappan    T. 

United    States    U.  S. 

United    States   Circuit   Court   of   .\ppeals C.  C.  A. 

Warden's  Weekly  Law  and  Bank  Bulletin 1   Gaz. 

Weekly   Law    Bulletin Bull. 

Weekly   Law   Gazette Gaz. 

Western    Law   Journal W.  L.  J. 

Western   Law   Monthly W.   L.    M. 

Wright     W. 

W^arnes  Law   W\   L. 

(vii) 


THE  TAX  LAWS  OF  OHIO 


CHAPTER  ONE. 


ASSESSING  OFFICERS. 


THE    TAX    COMMISSION    OF    OHIO. 


Section 

5445. 

1465  1. 

1465-1. 

1465-2. 

1465-3. 

1465-4. 

1465-5. 
2250-1. 
1465-6. 

31-1. 

1465-7. 

1465-8. 

1465-9. 


1465-10. 
1465-11. 

1465-12. 
1465-13. 


1465-14. 
1465-15. 
1465-16. 

1465-17. 
1465-18. 


Section 

Creation  of  commission.  1465-19. 

Appointment. 

Sup    same  subject.  1465-20. 

Removal.  1465-21. 

Entire  time  of  officers  reqiyred.  1465-22. 

Continuous  session  ;  record  of  pro- 
ceedings. 1465-23. 

Oath   of  office.  1465-24. 

Salary. 

Quorum ;    hearings,    decisions,  5466-1. 

orders,  etc.  5624-7. 

Official    seal.  1465-25. 

Place  of  office.  1465-26. 

Secretary,   examiners,   clerks,   etc.  ; 
expenses. 

Attorney-general      or      prosecuting  1465-27. 

attorney     shall     aid     in     investi-  1465-28. 

gations  or  hearings.  5516-1. 

Rules   and   regulations.  1465-29. 

May    confer    with    officers    of   other  1465-30. 

states.  1465-31. 

Inspection  of  books,  records,  etc.  1465-32. 

Power     to     require     production     of  1465-33. 

books,  etc.,  by  order  of  subpoena;  5593. 
penalty. 

Agent.  1465-34. 

Powers  of  agent. 

Penalty  for  disclosure  of  informa-  1465-35. 
tion. 

Decision.  1465-36. 

Return   and   answer  by   firm,   com- 
pany, corporation,  etc. 


Reason  in  writing  for  failure  to 
answer. 

Verification   of  answers. 

Who  empowered  to  administer  oath. 

Proceedings  for  contempt,  for  re- 
fusal or  disobedience. 

Fees,   mileage,   etc. 

Expenses,  witness  fees,  etc.  ;  how 
paid. 

Witness    fees,    mileage,     etc. 

Expenses,   how   paid. 

Depositions. 

Stenographer's  copy  of  testimony 
and  proceedings  shall  be  received 
in  evidence. 

Production   of  testimony. 

Blanks. 

Extension   of  time. 

Other  information. 

Service. 

Injunction. 

Mandamus. 

Further   powers   of  commission. 

Board  of  appraisers  and  assessors 
abolished. 

Transcript  of  records  for  commis- 
sion. 

Report  to  governor  and  general  as- 
sembly. 

Definitions. 


Creation  of  connnnission. 

Skc.  5445.  A  tax  commi.ssion  is  hereby  created,  to  be  known  as  the  tax  commission 
of  Ohio,  to  be  composed  of  three  commissioners,  electors  of  the  state,  not  more  than  two 
of   whom   shall  be   of   the   same  political   party. 

On  or  before  July  first.  1910,  the  governor  shall  appoint  such  commissioners  as 
follows :  the  term  of  one  such  appointee,  who  shall  belong-  to  the  same  political  party 
as  one  of  the  other  members  appointed  on  such  commission,  if  there  be  two  appointees 
from  the  same  political  party,  shall  terminate  on  the  second  Monday  of  February.  1911  ; 
the  term  of  the  second  such  appointee  shall  terminate  on  the  second  Monday  of  February. 
1912;  the  term  of  the  third  such  appointee  shall  terminate  on  the  second  Monday  of 
February,  1913.  In  February.  1911,  and  annually  thereafter,  in  the  month  of  February, 
there  shall  be  appointed  in  the  same  manner,  one  commissioner  for  the  term  of  three 
years,   from  the  second   Monday  of  February  of   such   vear. 

Each  commissioner  so  appointed  shall  hold  his  office  until  a  successor  is  appointed 
and  qualified.  Any  vacancy  on  the  commission  shall  be  filled  by  appointment  of  the 
governor  for  the  unexpired  term.  No  appointee  shall  be  qualified  to  act  until  after  his 
appointment  has  been  confirmed  bv  the  senate,  unless  appointed  during  a  recess  or  adjourn- 
ment  of   the  senate.      (101    v.   399  §   1.) 


Appointment. 

Sec.  1465-1.  Between  the  first  day  and  the  second  Monday  of  February,  1913,  and 
biennially  thereafter,  the  governor  shall  appoint  one  meinber  of  the  tax  commission  of 
Ohio  for  the  term  of  six  years  from  the  second  Monday  of  February  of  such  year. 

HISTORY. —  102  V.  224,  5  1.  For  an  analogous  statute,  see  G.  C.  §  5445  in  101  v.  399, 
$  1,  and  §  5445  (original  numbering),  which  was  R.  S.  S§  2778a,  2780-9.  2780-14;  91  v.  221; 
90  V.  331:  92  V.  89,  §  3 ;  91  v.  408,  §  3;  and  G.  C.  §  5485  (original  -numbering),  which  was 
R.    S.    §    2780-19;   92  v.   79.   §   3  ;   95  v.   138;    97  v.   326. 

(1) 


2  tn'E    TAX    LAWS    OF    OHIO. 

Same   Sd1}}ect. 

Sec.  1465-1  (supplemental.)  That  within  fifteen  days  after  the  passage  of  this  act 
the  governor  is  hereby  authorized  to  appoint  one  member  of  the  tax  commission  of 
Ohio,  to  serve  for  the  term  of  three  years,  commencing  at  the  expiration  of  the  term 
now  held  by  the  incumbent  whose  term  will  expire  the  second  Monday  in  February,  1914. 
And  that  thereafter  appointments  to  said  commission  shall  be  made  in  compliance  with 
section  1465-1  of  the  General  Code.     104  v.  199. 

Removal. 

Sec.  1465-2.  The  governor  shall  at  any  time  remove  any  commissioner  for  inefficiency, 
neglect  of  duty  or  malfeasance  in  office. 

HISTORY.  — 102  V.  224,  §  2.     For  an  analogous  statute,  see  G.  C.  §  5446  in  101  v.  399,  §2. 

Must  devote  entire   time   to   office. 

Sec.  1465-3.  Each  commissioner  and  each  employe  shall  devote  his  entire  time  to 
the  duties  of  his  office,  and  shall  not  hold  any  position  of  trust  or  profit,  engage  in  any 
occupation  or  business  interfering  with  or  inconsistent  with  his  duty  as  such  commis- 
sioner or  employe,  or  serve  on  or  under  any  committee  of  any  political  party. 

HISTORY.  — 102    v.    224,    §    3.      For   an    analogous    statute,    see    G.    C.    §    5447,    in    101    v. 
399,   §   3. 

Sessions  of  Commission;    records. 

Sec.  1465-4.  The  commission  shall  be  in  continuous  session  and  open  for  the  trans- 
action of  business  during  all  the  business  hours  of  each  day  and  every  day,  excepting 
Sundays  and  legal  holidays.  All  sessions  shall  be  open  to  the  public,  and  sessions  of 
the  commission  shall  stand  and  be  adjourned  without  further  notice  thereof  on  its  records. 
All  of  the  proceedings  of  the  commission  shall  be  shown  on  its  record  of  proceedings, 
which  shall  be  a  public  record,  and  all  voting  shall  be  by  calling  each  member's  name  by 
the  secretary  and  each  member's  vote  shall  be  recorded  on  the  record  of  proceedings 
as  cast. 

HISTORY.  —  102  V.   224,  §  4.     For  analogous  statute,  see  G.  C.  §  5448,  in  101  v.  399,   §   4. 

Oath  of  office. 

Sec.  1465-5.  Before  entering  upon  the  duties  of  his  office  eacli  commissioner  shall 
take  and  subscribe  the  constitutional  oath  of  office  and  shall  swear  or  affirm  that  he 
holds  no  other  office  of  profit,  or  any  position  under  any  committee  of  a  political  party; 
which  oath  or  affirmation   shall  be   filed  in  the  office   of   the  governor. 

HISTORY.  —  102  V.  224,  §  5.     For  analogous  statute,  see  G.  C.  §  5449,  in  101  v.   399,  §  5. 

Salary  of  tax  commissibners. 

Sec.  2250-1.  Each  of  the  members  of  the  tax  commission  of  Ohio  shall_  receive  an 
annual  salary  of  four  thousand  dollars,  payable  in  the  same  manner  as  salaries  of  state 
officers  are  paid. 

HISTORY.  — 106    V.    28.      For   analogous   statutes,    see   G.    C.    §    5450    in    101   v.    399,    §    G| 
102  V.    224.   §    6. 

Quorum;   when  one  member  may  act. 

Sec.  1465-6.  A  majority  of  the  commission  shall  constitute  a  quorum  to  transact 
business,  and  any  vacancy  shall  not  impair  the  right  of  the  remaining  commissioners  to 
exercise  all  the  powers  of  the  commission  so  long  as  a  majority  remains.  Any  investiga- 
tion, inquiry  or  hearing  which  the  commission  is  authorized  to  hold  _  or  undertake  may 
be  held  or  undertaken  by  or  before  any  one  member  of  the  commission.  All  investiga- 
tions, inquiries,  hearings  and  decisions  of  the  commission,  and  every  order  made  by_  a 
commissioner,  when  approved  and  confirmed  by  the  commission,  and  _so_  shown  on  its 
record   of   proceedings   shall   be   deemed   to   be   the   order   of    the   commission. 

HISTORY.  — 102    v.    224,    §    7.      For    analogous    statute,    see    G.    C.    §    5451,    in    101    v. 
399,    §    7. 

Official   seal. 

Sec.  31-1.  The  commission  shall  have  an  official  seal,  with  the  words  "The  Tax 
Commission  of  Ohio"  and  such  other  design   as  the  commission  may  prescribe  engraved 


THE   TAX    LAWS    OF   OHIO.  3 

thereon,  by  which  it  shall  authenticate  its  proceedings  and  of  which  the  courts  shall  take 
judicial  notice. 

HISTORY.  —  102  V.   224,  §  8.     For  analogous  statute,  see  G.  C.   §  5452,   in  101  v.  399. 

Office,  rooms  and  furniture. 

Sec.  1465-7.  The  commission  shall  keep  its  office  in  the  city  of  Columbus,  and  shall 
provide  a  suitable  room  or  rooms,  necessary  office  furniture,  supplies,  books,  periodicals 
and  maps.  All  necessary  expenses  shall  be  audited  and  paid  as  other  expenses  are  audited 
and  paid.     The  commission  may  hold  sessions  at  any  place  within  the  state. 

HISTORY.  — 102    V.    224,    8    9.      For    analogous    statute,    see    G.    C.    §    5453,    in    101    v. 
399.  §  9. 

Secretary,  examiners,  clerks,  etc.;    Expenses. 

Sec.  1465-8.  The  commission  is  authorized  to  employ  a  secretary,  examiners,  experts, 
clerks,  accountants,  stenographers  and  other  assistants  and  to  fix  their  compensa- 
tion. Such  employments  and  compensation  therefor  shall  be  first  approved  by  the 
governor.  The  commissioners,  secretary,  experts,  clerks,  accountants,  stenographers  and 
other  assistants  that  may  be  employed,  shall  be  entitled  to  receive  from  the  state  their 
actual  and  necessary  expenses  while  traveling  on  the  business  of  the  commission.  Such 
expenses  shall  be  itemized  and  sworn  to  by  the  person  who  incurred  the  expense  and 
allowed  by  the  commission. 

HISTORY.  — 102   V.    224,   §   10.     For  an   analogous   statute,   see  G.    C.   §   5454,    in    101   v. 
399.   §   10. 

Attorney  general  or  prosecuting  attorney   shall  aid  in  investigations   or  hearings. 

Sec.  1465-9.  Upon  the  request  of  the  commission  the  attorney  general,  or 
under  his  direction,  the  prosecuting  attorney  of  any  county,  shall  aid_  in  any  investiga- 
tion, hearing  or  trial  had  under  the  laws  which  the  commission  is  required  to  administer, 
and  to  institute  and  prosecute  all  necessary  actions  or  proceedings  for  the  enforcement  of 
such  laws,  and  for  the  punishment  of  all  violations  thereof,  arising  within  the  county 
in  wliich  he  was  elected. 

HISTORY.  — 102    V.    224,   §    11.      For   an   analogous    statute,    see   R.    S.    §    5455,    in    101    v. 
399,    §    11. 

The  tax  commission  of  Ohio  is  in  no  way  concerned  with  the  appointment  of  executors 
and  administrators  of  estates.     A.  G.  R.   1915,  p.   2430. 

Rules   and   regulations. 

Sec.  1465-10.  The  commission  shall  adopt  reasonable  and  proper  rules  and  regulations 
to  govern  its  proceedings  and  to  regulate  the  mode  and  manner  of  all  valuations  of  real  or 
personal  property,  apportionments,  investigations,  inspections  and  hearings  not  otherwise 
specifically  provided  for. 

HISTORY.  — 102   v.    224,    §    12.      For   an   analogous   statute,    see   G.    C.    §    5456,    in    101    v. 
399.  §   12. 

May  confer  with  officers  of  other  states. 

Sec.  1465-11.  The  commission  may  confer  and  meet  with  officers  of  other  states 
and  officers  of  the  United  States  on  any  matter  pertaining  to  its  official  duties. 

HISTORY. —  102   V.    224,    §    13.      For   an   analogous   statute,    see   G.    C.   §    5457,    in    101    v. 
399.   §    13. 

Inspection  of  books,  records,  etc. 

Sec.  1465-12.  To  carry  out  the  purposes  of  the  laws  which  it  is  required  to 
administer,  the  commission,  or  any  commissioner,  or  any  person  or  persons  employed  by 
the  commission  for  that  purpose,  sliall,  upon  demand,  have  the  right  to  inspect  books, 
accounts,  records  and  memoranda  of  any  company,  firm,  corporation,  person,  association, 
co-partnership  or  public  utility,  subject  to  the  provisions  of  such  laws,  and_  to  examine 
under  oath  any  officer,  agent  or  employe  of  any  such  company,  firm,  corporations,  person, 
association,  co-partnership  or  public  utility.  Any  person,  other  than  one  of  such  com- 
missioners, who  shall  make  such  demand,  shall  produce  his  authority  to  make  such  in- 
spection. 

HISTORY.  —  102   V.    224,   §   14.      For  an   analogous  statute,   see   G.    C.    §    5458,   In    101   v. 
399.  S  14. 


4  THE   TAX    LAWS   OF   OHIO. 

Power  to  require  production  of  books,  etc.,  by  order  or  subpoena;    Penalty. 

Sec.  1465-13.  The  commission  may  require,  by  order  or  subpoena,  to  be  served 
on  any  such  company,  firm,  corporation,  person,  association,  co-partnership  or  public 
utility,  in  the  same  manner  that  a  summons  is  served  in  a  civil  action  in  the  court  of 
common  pleas,  the  production,  within  this  state,  at  such  time  and  place  as  it  may  desig- 
nate, of  any  books,  accounts,  papers  or  records  kept  by  it  in  any  office  or  place  within  or 
without  the  state  of  Ohio,  or  verified  copies  in  lieu  thereof,  if  the  commission  shall  so 
order,  in  order  that  an  examination  thereof  may  be  made  by  the  commission  or  under 
its  direction.  Any  such  company,  firm,  corporation,  person,  association,  co-partnership  or 
public  utility,  failing  or  refusing  to  comply  with  any  such  order  or  subpoena,  shall,  for 
each  day  it  so  fails  or  refuses,  forfeit  and  pay  into  the  state  treasury  a  sum  of  not  less 
than  fifty  dollars  nor  more  than  five  hundred   dollars. 

HISTORY.  — 102   V.   224,   §   15.      For  analogous  sections,   see   G.    C.  §   5459,   in   101   v.    399, 
§    15,    and   G.    C.   §    5457    (original   numbering),    which    was   R.    S.    §    2779. 

Agent. 

Sec.  1465-14.  For  the  purpose  of  making  any  investigation  with  regard  to  any 
company,  firm,  corporation,  person,  association,  co-partnership  or  public  utility,  subject  to 
the  provisions  of  the  laws  which  the  commission  is  required  to  administer,  the  commis- 
sion shall  have  power  to  appoint,  by  an  order  in  writing,  an  agent  whose  duties  shall  be 
prescribed  in  such  order. 

HISTORY.  — 102   V.    224,    §    16.      For   an    analogous    statute,    see   G.    C.    §    5460,    in    101    v. 
399.    §   16. 

Powers  of  agent. 

Sec.  1465-15.  In  the  discharge  of  his  duties  such  agent  shall  have  every  power 
whatsoever  of  an  inquisitorial  nature  granted  by  law  to  the  commission  and  the  same 
powers  as  a  notary  public,  with  regard  to  the  taking  of  depositions ;  and  all  powers  given 
by  law  to  a  notary  public  relative  to  depositions  are  hereby  given  to  such  agent. 

HISTORY. —  102   V.    224,   §   17.      For   an    analogous    statute,    see   G.    C.    §    5461,    in    101    v. 
399,   §   17. 

Penalty  for   disclosure   of  information. 

Sec.  1465-16.  Except  in  his  report  to  the  commission,  or  when  called  on  to 
testify  in  any  court  or  proceeding,  any  such  agent  who  shall  divulge  any  information 
acquiredby  him  in  respect  to  the  transactions,  property  or  business  of  any  company,  firm, 
corporation,  person,  association,  co-partnership,  or  public  utility,  while  acting  or  claiming 
to  act  under  such  order,  shall  be  fined  not  less  than  fifty  dollars  nor  more  than  one 
hundred  dollars,  and  shall  thereafter  be  disqualified  from  acting  as  agent  or  in  any  other 
capacity  under  the  appointment   or   employment   of   the   commission. 

HISTORY. —  102   v.    224,   §    18.      For  an   analogous   statute,   see  G.    C.    §    5461,   in   101   v. 
399,  §  17. 

Decision. 

Sec.  1465-17.  The  commission  may  conduct  any  number  of  such  investigations, 
contemporaneously,  through  different  agents,  and  may  delegate  to  any  agent  the  taking  of 
all  testimony  bearing  upon  any  investigation  or  hearing.  The  decision  of  the  commission 
shall  be  based  upon  its  examination  of  all  testimony  and  records.  The  recommendations 
made  by  an  agent  shall  be  advisory  only,  and  shall  not  preclude  the  taking  of  further 
testimony,  if  the  commission  so  order,  nor  further  investigation. 

HISTORY.  — 102   V.    224,    §    19.      For   an    analogous    statute,    see    G.    C.   §    5462,    in    101    v. 
399,    §    18. 

Returns   and   answers   by   ftrm,  company,  corporation,  etc. 

Sec.  1465-18.  Each  company,  firm,  corporation,  person,  association,  co-partnership 
or  public  utility,  shall  furnish  the  commission  in  the  form  of  returns  prescribed  by 
it  all  information  required  by  law  and  all  other  facts  and  information  in  addition  to  the 
facts  and  information  in  this  act  specifically  required  to  be  given,  which  the  commission 
may  require  to  enable  it  to  carry  into  effect  the  provisions  of  the  laws  which  the  com- 
mission is  required  to  administer,  and  shall  make  specific  answers  to  all  questions  sub- 
mitted by  the  commission. 

HISTORY.  — 102   V.    224,    §    20.      For   an   analogous   statute,    see    G.    C.    §    5463,    in    101    v. 
399,    §    19. 


THE   TAX   LAWS   OF   OHIO.  5 

Reason  in  writing  for  failure  to  answer. 

Sec.  1465-19.  Any  such  company,  firm,  corporation,  person,  association,  co-partnership 
or  public  utility,  receiving  from  the  commission  any  blanks  with  directions  to  fill  them,  shall 
cause  them  to  be  properly  filled  out  so  as  to  answer  fully  and  correctly  each  question 
therein  propounded,  and  in  case  it  is  unable  to  answer  any  question,  it  shall,  in  writing,  give 
a  good  and  sufficient  reason  for  such  failure. 

HISTORY.  — 102    V.    224,    §    21.      For   an    analogous   statute,    see   G.    C.    §    5464,    in    101    v. 
3t>y,   §    20. 

Verification   of  answers. 

Sec.  1465-20.  The  answers  to  such  questions  shall  be  verified  under  oath  by  such 
person  or  by  the  president,  secretary,  superintendent,  general  manager,  principal  accounting 
officer,  partner  or  agent,  and  returned  to  the  commissioner  at  its  office,  within  the  period 
fi.xed  by  the  commission. 

HISTORY.  — 102    V.    224,    §    22.      For   an    analogous   statute,    see    G.    C.    §    5464,    in    101    v. 
syy,   S   20. 

Who  empow^ered  to  administer  oath. 

Sec.  1465-21.     Each  commissioner,  the  secretary  and  every  agent  provided   for  in  this 
act,   for  the  purposes  therein  mentioned,   shall   have  power  to  administer  oaths,   certify  to 
official   acts,   issue   subpoenas,   compel   the   attendance   of   witnesses   and   the   production    of 
books,  accounts,  papers,  records,  documents  and  testimony. 
§   14. 

HISTORY.  — 102   V.    224,   §   23.      For   analogous   sections,   see  G.   C.   §   5458,    in    101    v.    399. 
$;   14. 

Proceedings   for  contempt,  for  refusal   or  disobedience. 

Sec.  1465-22.  In  case  of  disobedience  on  the  part  of  any  person  or  persons, 
to  comply  with  an  order  of  the  commission  or  a  commissioner,  or  subpoena,  or  on  the 
refusal  of  a  witness  to  testify  to  any  matter  regarding  which  he  may  be  lawfully  inter- 
rogated before  the  commission,  or  its  agents,  authorized  as  provided  by  law,  the  court 
of  common  pleas  of  the  county  in  which  the  person  resides,  or  a  judge  thereof,  on  appli- 
cation of  a  commissioner,  shall  compel  obedience  by  attachment  proceedings  as  for  con- 
tempt as  in  the  case  of  disobedience  of  the  requirements  of  a  subpoena  issued  from  such 
court  or  a  refusal  to  testify  therein. 

HISTORY.  — 102  V.   224,   §   24.     For  analogous   statutes,   see  G.   C.    §§    5458,   in   101   v.   399, 
§   14,  and  5466,   in  101  v.   399,   §   22,  and  G.   C.   §   5458    (original  numbering). 

Fees,  mileage,  etc. 

Sec.  1465-23.  Each  officer  who  serves  a  summons  or  subpoena  shall_  receive  the 
same  fees  as  a  sheriff,  and  each  witness  who  shall  appear  before  the  commission._  by  its 
order,  shall  receive  for  his  attendance  the  fees  and  mileage  now  provided  for  witnesses 
in  civil  cases  in  courts  of  common  pleas,  which  shall  be  audited  and  paid  by  the  state 
in  the  same  manner  as  other  expenses  are  audited  and  paid,  upon  the  presentation  of 
proper  vouchers  approved  by  the  chairman  of  the  commission.  No  witness  subpoenaed 
at  the  instance  of  parties  other  than  the  commission,  shall  be  entitled  to  compensation 
from  the  state  for  attendance  or  travel,  unless  the  commission  sliall  certify  that  his 
testimony  was  material  to  the  matter  investigated. 

HISTORY.  — 102    v.    224,    §    25.      For   an    analogous   statute,    see    G.    C.    §    5467,    in    101    v. 
399.  §   23. 

Expenses,  witness  fees,  etc.;    how  paid. 

Sec.  1465-24.  A  person  who  shall  appear  before  the  commission  by  its  order, 
with  respect  to  the  appraisement  of  property  in  any  taxing  district,  shall  be  allowed  and 
paid  out  of  the  treasury  of  the  proper  county,  if  an  officer  of  any  such  taxing  district 
or  a  member  of  any  annual  or  quadrennial  county  board  of  equalization  or  county  board 
of  revision,  or  city  board  of  review,  his  actual  and  necessary  traveling  expenses,  such 
expenses  to  be  itemized  and  sworn  to  by  the  person  who  incurred  the  expense ;  and  if 
other  than  any  such  officer  or  member  of  any  such  board,  he  shall  receive  for  his  attend- 
ance the  fees  and  mileage  provided  in  the  next  preceding  section.  Such  traveling  expenses 
and  witness  fees  shall  be  audited  and  paid  out  of  the  county  treasury  of  the  proper  county, 
in  the  same  manner  as  other  expenses  are  audited  and  paid,  upon  the  presentation  of  a 
certificate  from  the  commission  certifying  to  the  fact  of  such  attendance. 

HISTORY.  — 102  v.   224,   §   26.     For  a  similar  section,   see  G.   C.   §  5466-1;   102  v.   28. 


6  THE   TAX   LAWS   OF   OHIO. 

Witness   fees,  mileage,  etc. 

Sec.  5466-1.  A  person  who  shall  appear  before  the  tax  commission,  by  its  order,  with 
respect  to  the  appraisement  of  property  in  any  taxing  district,  shall  be  allowed  and  paid 
out  of  the  treasury  of  the  proper  county,  if  an  officer  of  any  such  taxing  district  or  a 
member  of  any  board  mentioned  in  section  5542-9a,  his  actual  and  necessary  traveling 
expenses,  such  expenses  to  be  itemized  and  sworn  to  by  the  person  who  incurred  the 
expense,  and  if  other  than  any  such  officer  or  member  of  any  such  board  he  shall  receive 
for  his  attendance  the  fees  and  mileage  now  provided  for  witnesses  in  civil  cases  in  the 
courts  of  common  pleas.  Such  traveling  expenses  and  witness  fees  shall  be  audited  and 
paid  out  of  the  county  treasury  of  the  proper  county  in  the  same  manner  as  other  ex- 
penses are  audited  and  paid,  upon  the  presentation  of  a  certificate  from  the  tax  commission 
certifying  to  the  fact  of  such  attendance. 

HISTORY.  — 102  v.  28.  For  an  analogous  section,  see  G.  C  Sec.  1465-24,  (102  v.  224, 
§   26)    which   probably   repeals  this   section. 

Expenses;    ho'w   paid. 

Sec.  5624-7.  Any  expense  incurred  by  the  tax  commission  of  Ohio,  with  respect  to 
the  annual  assessment  of  real  and  personal  property  in  any  district,  shall  be  paid  out  of 
the  treasury  of  the  county  in  which  such  district  may  be  located,  upon  presentation  of  the 
order  of  the  tax  commission  of  Ohio  certifying  the  amount  thereof  to  the  county  auditor, 
who  shall  thereupon  issue  his  warrant  therefor  upon  the  general  fund  of  the  county, 
directed  to  the  county  treasurer,  who  shall  pay  the  same.  All  moneys  paid  out  of  the 
county  treasury  under  authority  of  this  section  and  section  1456-24  of  the  General  Code 
shall  be  charged  against  the  proper  district,  and  amounts  so  paid  by  the  county  shall  be 
retained  by  the  county  auditor  from  funds  due  such  district  at  the  time  of  making  the 
semi-annual   distribution  of   taxes.     106  v.  268,   §  82. 

Depositions. 

Sec.  1465-25.  In  an  investigation  the  commission  or  any  party,  may  cause 
depositions  of  witnesses,  residing  within  or  without  the  state,  to  be  taken  in  the  manner 
prescribed  by  law  for  like  depositions  in  civil  actions  in  courts  of  common  pleas. 

HISTORY.  — 102   V.    224,    §    27.      For    an   analogous    statute,    see   G.    C.    §    5468,    in    101    v. 
39!).    §    24. 

Stenographer's  copy  of  testimony  and  proceedings  shall  be  received  in  evidence. 

Sec.  1465-26.  A  transcribed  copy  of  the  evidence  and  proceedings,  or  any  specific 
part  thereof,  on  any  investigation,  taken  by  the  stenographer  appointed  by  the  com- 
mission, being  certified  by  such  stenographer  to  be  atrue  and  correct  transcript  of  all 
the  testimony  on  the  investigation,  or  of  a  particular  witness,  or  of  a  specific  part  thereof, 
carefully  compared  by  him  with  his  original  notes,  and  to  be  a  correct  statement  of  the 
evidence  and  proceedings  had  on  such  investigations  so  purporting  to  be  taken  and  tran- 
scribed, shall  be  received  in  evidence  with  the  same  effect  as  if  such  reporter  were 
present  and  testified  to  the  facts  so  certified.  A  copy  of  such  transcript  shall  be  furnished 
on  demand  to  any  party  upon  the  payment  of  the  fee  therefor,  as  provided  for  transcripts 
in  courts  of  common  pleas. 

HISTORY.  — 102   v.    224,    §    28.      For   an   analogous   statute,    see   G.    C.    §    5469,    in    101    v. 
399,    §    25. 

Production   of  testimony. 

Sec.  1465-27.  No  person  shall  be  excused  from  testifying  _  or  from  producing 
accounts,  books  and  papers  in  any  proceedings  based  upon  or  gro\ving  out  of  any  viola- 
tion of  the  provisions  of  the  laws  which  the  commission  is  required  to  administer,  on 
the  ground  or  for  the  reason  that  the  testimony  or  evidence,  documentary  or  otherwise, 
required  of  him,  may  tend  to  incriminate  him  or  subject  him  to  penalty  or  forfeiture, 
but  no  person  having'  so  testified  shall  be  prosecuted  or  subjected  to  any  penalty  or  for- 
feiture for,  or  on  account  of  any  transaction,  matter  or  thing  concerning  which,  he  may 
have  testified  or  produced  any  documentary  evidence ;  but  no  person  so  testifying  shall 
be  exempted  from  prosecution  or  punishment  for  perjury  in  so  testifying. 

HISTORY.  — 102   V.    224,  §   29.     For  an   analogous   statute,   see   G.   C.    §   5470,   in    101    v. 
399,  §   26. 

Blanks. 

Sec.  1465-28.  The  commission  shall  cause  to  be  prepared  suitable  blanks  ior 
carrying  out  the  purpose  of  the  laws  which  it  is  required  to  administer,  and,  on  application, 


THE   TAX    LAWS   OF   OHIO.  7 

furnish  such  blanks  to  each  company,  firm,  corporation,  person,  association,  co-partnership 
or  public  utility,  subject  thereto. 

The  commission,  when  it  deems  the  same  necessary  or  advisable,  may  extend  to  any 
corporation  or  public  utility  a  further  specified  time  not  to  exceed_  ninety  days  within  which 
to  file  any  report  required  by  law  to  be  filed  with  the  commission  in  which  event  the  attach- 
ing or  taking  effect  of  any  penalty  for  failure  to  file  such  report  or  pay  any  tax  or  fee  shall 
be  extended  or  postponed  accordingly. 

IirSTORY.  —  102  V.  224,  §  30.  For  a  similar  section,  see  G.  C.  §  5516-1;  102  v.  28.  For 
analogous   sections,   see  G.   C.   §   5477,   in   101   v.    399,   §   3. 

Extension   of  time. 

Sec.  5516-1.  The  tax  commission  of  Ohio,  when  it  deems  the  same  necessary  or 
advisable,  may  extend  to  any  corporation  or  public  utility,  a  further  specified  tirne  within 
which  to  file  any  report  required  by  law  to  be  filed  with  the  tax  commission,  in  which 
event  the  attaching  or  taking  effect  of  any  penalty  for  failure  to  file  such  report  or  pay 
its  tax  or  fee  into  the  state  treasury  shall  be  extended  or  postponed  accordingly. 

HISTORY.  —  102  V.  28.     For  an  analogous  section,  see  G.  C.  §  1465-28   (102  v.  224). 
See  1465-28  G.  C.  §  30  Tax  Commission  Act  of  June   1,   1911   which  probably  repeals  this 
section. 

Other  information. 

Sec.  1465-29.  If  any  company,  firm,  corporation,  person,  association,  co-partner- 
ship or  public  utility,  subject  to  the  provisions  of  this  act,  fails  or  refuses  to  makeout  and 
deliver  to  the  commission  any  statement  required  by  law,  or  furnish  the  commission  with 
any  information  requested,  the  commission  shall  inform  itself  as  best  it  may  on  the  matters 
necessary  to  be  known  in  order  to  discharge  its  duties. 

HISTORY.  —  102  V.  224,  §  31.  For  an  analogous  statute,  see  G.  C.  §  5542-16,  in  101  v. 
399.    §    114. 

Service. 

Six.  1465-30.  Every  order  or  notice,  service  of  which  is  required,  shall  be  served 
upon  the  person  or  corporation  to  be  affected  thereby,  either  by  personal  delivery  of  a 
certified  copy  thereof,  or  by  mailing  a  certified  copy  thereof,  by  registered  mail,  to  the 
person  to  be  affected  thereby,  or  in  case  of  a  corporation,  to  any  officer  or  agent  thereof 
upon  whom  a  summons  may  be  served.  Within  the  time  specified  in  the  order  of  the 
commission  every  person  or  corporation  upon  whom  it  is  served,  if  so  required  by  the 
order,  shall  notify  the  commission,  in  like  manner,  whether  the  terms  of  the  order  are 
accepted  and  will  be  obeyed. 

HISTORY.  —  102  V.  224,  §  32.  For  an  analogous  statute,  see  G.  C.  §  5542-20,  in  101  v. 
399,    §    118. 

Injunction. 

Sec.  1465-31.  No  injunction  shall  issue  suspending  or  staying  any  order,  de- 
termination or  direction  of  the  commission,  or  any  action  of  the  auditor  of  state,  treasurer 
of  state,  or  attorney  general,  required  by  law  to  "be  taken  in  pursuance  of  anv  such  order, 
determination  or  direction,  but  nothing  herein  shall  affect  any  right  or  defense  in  any  action 
to  collect  any  tax  or  penalty. 

HISTORY.  — 102  V.  224,  §  33.  For  an  analogous  statute,  see  G.  C.  §  5542-21,  In  101  v. 
399,    §    119. 

Prior  to  this  statute  equity  coulrl  issue  an  injunction  to  restrain  the  Ohio  tax  commis- 
sion from  taxing  corporations  under  the  excise  law :  Railroad  v.  Poland,  10  O.  N.  P. 
(N.    S.)    617. 

Mandamus. 

Sec.  1465-32.  In  addition  to  the  other  remedies  provided  for  by  law  the  pre- 
vention and  punishment  of  any  violation  of  the  laws  which  it  is  required  to  administer,  and 
the  orders  of  the  commission,  the  provisions  of  such  laws  and  such  orders  may  upon  the 
application  of  the  commission  be  enforced  by  proceedings  in  mandamus,  injunction  or  other 
appropriate  proceeding. 

HISTORY.  — 102  V.  224,  §  34.  For  an  analogous  statute,  see  G.  C.  §  5542-22,  in  101  v. 
399,    §    120. 

Further  po^vers  of  commission. 

Sec.  1465-33.  All  powers,  duties  and  privileges  imposed  and  conferred  upon  any 
state  board,  which  board  was  abolished  or  its  powers  in  whole  or  in  part  conferred  upon 


8  THE    TAX    LAWS    OF    OHIO. 

the  tax  commission  of  Ohio,  by  an  act  of  the  general  assembly,  passed  May  10,  1910,  or 
any  power  or  duty  theretofore  conferred  upon  any  state  or  county  officer  or  board,  which 
power  and  duty  by  such  act  was  conferred  upon  such  commission,  is  hereby  imposed  and 
conferred  upon  the  commission  created  by  such  act. 

Provided  further  that  the  auditor  of  state,  treasurer  of  state,  attorney  general  and 
secretary  of  state  shall  constitute  a  board  of  appraisers  and  assessors  with  the  power  to 
appoint  boards  of  review  in  municipalities  as  provided  in  sections  fifty-six  hundred  and 
eighteen  to  fifty-six  hundred  and  twenty-four  inclusive  of  the  General  Code. 

HISTORY.  — 102  V.   224,   §    35.      For  an  analogous  statute,   see  G.   C.  §   5542-17,   In   101   v. 
399,    S    115. 

Board  of  appraisers  and  assessors,  abolished. 

Sec.  5593.  The  board  of  appraisers  and  assessors  provided  for  in  subsection  33  of 
section  1465  of  the  General  Code,  is  hereby  abolished.     (103  v.  791,  Sec.  15.) 

Transcript  of  records   for  commission. 

Sec.  1465-34.  When  called  upon  by  any  officer,  board  or  commission,  now  exist- 
ing or  hereafter  created,  of  the  state  or  any  political  division  thereof,  the  commission  shall 
furnish  any  data  or  information  to  such  officer,  board  or  commission,  and  shall,  so  far  as 
possible,  aid  and  assist  such  officer,  board  or  commission  in  performing  the  duties  of  his 
or  its  office.  All  state,  county  and  local  officers  shall  make  and  forward  to  the  commission, 
upon  its  written  order,  such  transcripts  of  records,  or  parts  thereof  and  other  information 
on  file  in  their  respective  offices  or  in  their  possession,  as  are  deemed  necessary  by  the  com- 
mission to  properly  and  effectually  carry  into  operation  the  provisions  of  the  laws  which 
the  commission  is  required  to  administer. 

HISTORY.  — 102  v.   224,   §   36.     For  an  analogous   statute,   see  G.    C.  §   5542-18,   in   101   v. 
399.   §   116. 

Annual   report. 

Sec.  1465-35.  In  its  annual  report  the  commission  shall  include  a  full  report  of  the 
operation  and  execution  of  all  laws  which  it  is  required  to  administer. 

HISTORY. — 106   V.   512.     For  analogous   statutes,   see   G.    C.    §    1465-35,   102   v.    224,   §   37, 
and   §   5614,   In    101   v.    399,   §    70. 

Definitions. 

Sec.  1465-36.  The  term  "commission"  or  the  term  "tax  commission"  when  used 
in  this  act  or  in  the  laws  which  the  commission  is  required  to  administer,  means  the  tax 
commission  of  Ohio.  The  term  "commissioner"  means  one  of  the  members  of  such  com- 
mission. 

HISTORY.  — 102   V.    224,    §    38.      For   an    analogous    statute,    see   G.    C.    §    5471,    in    101    v. 
399.   §    27. 


CHAPTER  TWO. 


ASSESSING  OFFICERS.     (Continued) 

GENERAL    PROVISIONS,    RELATING   TO    POWERS   OF    THE    TAX    COMMISSION. 


Section 

5461.  How     valuations     determined     on 

failure    of    report. 

5517.  Commission    may    review   findings. 

20-1.         Correction    of    errors    in    taxes    or 

other   charges. 
20-1.         Refunding  taxes   paid   by  mistake. 

5522.  Affidavit   as    to    political   contribu- 

tions. 

5522.  Affidavit  made  part  of  return. 

5524.  Compromise    of    claims    for    delin- 

quent  taxes. 

5623.  Decision   of  tax  commission   bind- 

ing. 

5624.  Rules    and     regulations     shall     be 

prescribed    by    the    commission, 
and   enforce  "observance. 


Section 

5624-1.  Blank  forms  shall  be  prescribed 
and  furnished  by  tax  commis- 
sion. 

5624-2.  Enforcement  of  rules,  regulations, 
etc. 

5624-3.         Conference   of   assessment   officers. 

5624-6.  Compilation  and  publication  of  tax 
laws. 

5624-8.  Commission  entitled  to  be  heard 
in  any  court. 

5624-9.  Remedy  of  improper  administra- 
tion of  tax  laws. 

5624-10.      Remission   of  taxes   and   penalties. 

5624-11.  Notice  and  report  of  the  remission 
of  taxes  and  penalties. 


How  valuations  determined  on  failure  of  report  or  statement;  domestic  corporations; 
foreign  corporations;  sleeping  car  or  freight  line;  power  extends  to  preceding 
years. 

Sec.  5461.  When  a  public  utility  or  corporation  fails  to  make  any  report  or  furni.sh 
any  statement,  which  it  is  required  to  make  or  furnish,  te  the  commission,  or  makes  a 
return  or  statement  of  a  portion  only  of  the  gross  receipts  or  gross  earnings,  whicli  it  is 
required  by  law  to  make  or  return,  and  fails  to  make  return  or  statement  of  the  remainder, 
or  fails  to  report  a  part  or  all  of  its  taxable  property,  or  report  the  same,  or  part  thereof, 
according  to  its  true  value  in  money,  the  commission  shall  ascertain,  as  nearly  as 
practicable,  the  gross  receipts  or  gross  earnings,  or  omitted  portion  of  the  same,  or  taxable 
property,  or  omitted  part  of  the  same,  or  such  as  was  not  reported  according  to  its  true 
value  in  money,  that  should  have  been  reported  or  returned  by  such  public  utility  or 
corporation,  and  certify  sucli  gross  receipts  or  gross  earnings,  or  the  value  of  such 
property,  so  ascertained,  as  required  in  this  act,  with  respect  to  its  gross  receipts,  gross 
earnings  and  property  of  public  utilities  and  corporations.  When  a  domestic  corporation 
makes  a  report  of  a  portion  only  of  its  subscribed  or  issued  and  outstanding  capital  stock, 
the  commission  shall  ascertain,  as  nearly  as  practicable,  the  omitted  portion  thereof,  that 
should  have  been  reported  by  such  corporation,  and  certify  such  additional  amount,  as 
required  in  this  act,  with  respect  to  the  certification  of  the  subscribed  or  issued  and 
outstanding  capital  stock  of  domestic  corporations.  When  a  foreign  corporation  makes  a 
report  to  the  commission  of  a  portion  only  of  the  property  owned  and  used  or  business 
done  by  it  in  this  state,  or  makes  a  report  of  a  fictitious  or  excessive  amount  of  property 
owned  and  used  or  business  done  l)y  it  outside  of  this  state,  or  makes  a  report  of  a  portion 
only  of  its  total  authorized  capital  stock,  wliich  it  is  required  by  law  to  make,  the  commis- 
sion shall  ascertain,  as  nearly  as  practicable,  the  total  amount  of  property  owned  and  used 
and  business  done  by  such  foreign  corporation  in  this  state,  and  the  total  amount  of 
property  owned  and  used  and  business  done  by  sucli  foreign  corporation  outside  of  this 
state,  and  the  proportion  of  the  total  autliorized  capital  stock  of  such  corporation,  repre- 
sented by  property  owned  and  used  and  business  done  in  this  state,  and  certify  such 
corrected  amount,  or  the  difference  between  such  corrected  amount  and  the  amount  that 
may  have  previously  been  certified,  as  required  in  this  act,  with  respect  to  the  certification 
of  the  proportion  of  the  authorized  capital  stock  of  foreign  corporations,  represented  by 
property  owned  and  used  and  business  done  by  such  corporations  in  this  state.  When  a 
sleeping  car,  freight  line  or  equipment  company  fails  to  make  any  report  or  statement, 
which  it  is  required  to  make  or  furnish,  to  tlie  commission,  or  makes  a  return  or  statement 
of  a  portion  only  of  its  total  authorized  capital  stock,  or  of  the  value  of  its  shares  of  stock, 
or  of  its  real  estate  owned  cither  within  or  without  this  state,  or  of  the  number  and 
value  of  the  cars  owned  or  leased  by  it  and  the  daily  avcrase  number  of  cars  operated  in 
this  state,  or  the  length  of  the  lines  of  railway  over  which  the  company  runs  its  cars 
within  this  state,  or  makes  a  return  or  statement  of  a  fictitious  or  excessive  length_  of  lines 
of  railway  over  which  the  company  runs  its  cars  without  this  state,  the  commission  shall 
ascertain,  as  nearly  as  practicable,   the  amount  of  the  capital   and   property  of  any   such 

(9) 


10  THE   TAX    LAWS   OF   OHIO. 

company  owned  and  used  in  this  state,  and  the  amount  of  capital  and  property  of  such 
company  owned  and  used  outside  of  this  state,  and  the  proportion  of  the  capital  stock  of 
any  such  company  representing  capital  and  property  thereof  owned  and  used  in  this  state, 
as  provided  in  this  act,  and  shall  certify  such  amount  so  ascertained,  as  required  in  this 
act,  with  respect  to  the  certification  of  the  amount  and  value  of  the  proportion  of  the 
capital^  stock  of  such  companies  representing  capital  and  property  owned  and  used  by 
them  in  this  state.  The  power  and  duty  of  the  commission,  above  provided  for,  shall 
extend  to  preceding  years  in  such  manner  as  that  the  commission  shall,  for  such  year  or 
years  preceding  the  year  in  which  the  inquiries  are  made,  and  omissions  ascertained, 
certify  such  omitted  amounts,  so  ascertained,  as  required  in  this  act,  with  respect  to  such 
companies,  in  which  event  such  omitted  amounts  shall  be  taxed  at  the  rate  of  taxation 
belonging  to  the  year  or  years  in  which  the  failure  or  omission  occurred,  in  the  case  of 
property,  and  in  all  other  cases  the  amount  of  the  tax  or  fee  upon  such  omitted  amounts 
shall  be  calculated  upon  the  amount  so  ascertained  by  the  commission,  at  the  rate  provided 
by  law,  for  such  year  or  years ;  provided,  however,  that  the  power  and  duty  of  the 
commission  with  respect  to  property  shall  extend  only  to  the  five  years  next  preceding  the 
year  in  which  such  inquiries  and  corrections  are  made,  and  not  in  any  event  prior  to  the 
year  1911,  except  where  no  property  of  a  company  has  been  returned  or  assessed  in  any 
such  year  or  years.     (102  v.  224,  §  72.) 

Where  a  public  utility  in  former  years  made  an  incomplete  statement  of  its  taxable 
property  in  its  report  to  the  tax  commission  of  Ohio,  but  subsequently  acquainted  the  tax 
commission  with  all  the  facts  relative  to  the  omitted  property,  and  the  commission,  having 
before  it  such  incomplete  statement  of  facts,  places  a  valuation  upon  the  property  of  the 
utility  for  such  years,  such  valuation,  if  made  in  the  exercise  of  the  jurisdiction  conferred 
upon  the  commission  by  law,  and  upon  the  basis  of  accurate  and  correct  knowledge  of  the 
facts,  is  final  and  no  action  may  be  taken  by  the  tax  commission,  under  section  5461,  G.  C., 
on  the  theory  of  placing  omitted  property  on  the  duplicate,  even  though  the  commission's 
action  may  have  been  based  upon  erroneous  legal  principles  as  to  the  situs  of  certain  property. 
A.  G.  R.  1915,  p.  1844. 

Commission  may  review  findings. 

Sec.  5517.  Any  bank,  public  utility  or  corporation  may  be  heard  by  the  commission 
upon  the  question  as  to  the  correctness  of  any  determination,  finding  or  order  of  the 
commission  after  the  same  has  been  made.  Application  to  the  commission  for  a  review 
of  any  determination,  finding  or  order  by  it  made,  must  be  filed  within  sixty  days  after 
the  passage  of  this  act,  or  within  sixty  days  from  the  date  of  the  certification  thereof  by 
the  commission  to  the  proper  officer.  The  commission,  upon  such  application,  may  make 
such  correction  in  its  determination,  finding  or  order,  as  it  may  deem  proper,  and  its 
decision  in  the  matter  shall  be  final.  Such  correction  shall  be  certified  to  the  proper 
official,  who  shall  correct  his  records  and  duplicates  in  accordance  therewith.  In  case  any 
such  bank,  public  utility  or  corporation  has  paid  the  tax  or  fee  assessed  against  it  under 
mistake,  and  such  mistake  is  corrected  by  the  commission,  upon  application  so  filed,  so 
that  the  amount  due  from  such  bank,  public  utility  or  corporation,  under  such  corrected 
determination,  finding  or  order,  is  less  than  the  amount  of  the  taxes  or  fees  paid,  the 
county  auditor  or  the  auditor  of  state,  as  the  case  may  be,  shall  upon  certificate  of  such 
correction,  as  herein  provided,  draw  his  warrant  on  the  treasurer,  in  favor  of  the  bank, 
public  utility  or  corporation,  for  the  amount  so  erroneously  paid  by  it.  The  county 
treasurer  or  the  treasurer  of  state,  as  the  case  may  be,  shall  pay  such  warrant;  and  there  is 
hereby  appropriated  from  the  general  revenue  fund  of  any  such  county  and  from  the 
general  revenue  fund  of  the  state,  not  otherwise  appropriated,  such  amount  as  may  be 
necessary  to  pay  such  warrants.     (102  v.  224,  Sec.  128.) 

Commission    certifies   corrections   to   both    Auditor   of   State   and    State   Treasurer. 
That   part  of  section   128  of  the  Hollinger  bill   which   provides   for  an   appropriation   for  an 
amount  equal  to  such  tax  as  the  tax  commission  shall  find  to  have  been  overpaid  is  In  conflict 
with  article  2,   section   22  of  the  constitution  of  Ohio,  because  it  is  not  specific  and   not  limited 
to  two  years.     A.  G.  R.  1911-1912,  p.  148. 

Correction   of   errors   in    taxes    or   other   charges    and    provision   for   refunding    of    tax 
pitid  by  mistake. 

Sec.  20-1.  That  whenever  any  commission,  board  or  officer  of  the  state  makes  a 
finding  determining  the  amount  of  any  tax  assessment  or  charge  against  any  corporation, 
company,  partnership  or  person,  or  makes  any  charge  of  any  tax,  assessment  or  charge 
againrt  any  corporation,  company,  partnership  or  person,  pursuant  to  any  law  of  the 
state  imposing  such  tax.  assessment  or  charge  upon  such  corporation,  company,  partnership 
or  person,  and,  upon  the  application  of  the  corporation,  company,  partnership  or  person  so 
charged  and  an  investigation  thereof,  such  commission,  board  or  officer  of  the  state  so 
making  st^ch  finding  or  determining  or  making  such  charge,  finds  that  such  tax,  assessment 
or  charge  or  any  part  thereof  was  erroneously  charged,  such  commission,  board  or  officer 
may  make   such  corrections  in   its   determination,   findings   or   charge   as   shall  be  proper. 


THE   TAX    LAWS    OF   OHIO.  II 

Such  corrections  shall  be  entered  upon  the  minutes  of  the  proceedings  of  such  commission, 
board  or  officer,  and  certified  to  the  proper  officer  who  shall  correct  his  records  and 
duplicates  in  accordance  therewith.  In  case  any  such  corporation,  company,  partnership 
or  person  has  paid  such  tax,  assessment  or  charge  into  the  state  treasury  by  mistake,  then, 
upon  the  finding  of  such  commission,  board  or  officer  that  all  or  any  part  of  such  tax, 
assessment  or  charge  was  erroneously  charged  and  paid,  and  upon  such  corrections  of  the 
records  and  duplicates  having  been  first  made,  such  commission,  board  or  officer,  may  issue 
a  refunding  order,  directed  to  the  auditor  of  state,  for  the  amount  of  such  tax,  assessment 
or  cliarge  so  found  to  have  been  erroneously  charged.  Upon  receipt  of  such  refunding 
order  the  auditor  of  state  shall  issue  his  warrant  for  the  sum  thereof  and  the  treasurer 
of  state  shall  pay  the  same  out  of  the  fund  to  which  the  tax,  assessment  or  charge  so 
erroneously  charged  and  so  paid  by  mistake,  was  credited.  The  auditor  of  state  and  the 
treasurer  of  state  shall  annually,  at  the  time  of  making  their  annual  report  to  the  governor 
of  the  state,  file  with  the  governor  and  with  the  house  of  representatives  of  the  general 
assembly,  a  detailed  statement  of  all  such  refunding  orders  so  paid.     (106  v.  425.) 

Affidavits  as  to  use  of  money  or  property  in  aid  of  elections;   form  prescribed  by  com- 
mission  and  made  part  of  return. 

Sec.  5522.  Every  corporation  or  public  utility  required,  by  the  provisions  of  this  act, 
to  make  returns,  statements  or  reports  to  the  commission  shall  file  therewith,  in  such  form 
as  the  commission  may  prescribe,  an  affidavit  subscribed  and  sworn  to  by  a  person  or 
officer  having  knowledge  of  the  facts  therein  set  forth,  setting  forth  that  such  corporation 
or  public  utility  has  not,  during  the  preceding  year,  directly  or  indirectly  paid,  used  or 
offered,  consented  or  agreed  to  pay  or  use.  any  of  its  money  or  property  for,  or  in  aid  of 
any  political  party,  committee  or  organization,  or  for,  or  in  aid  of  any  candidate  for 
political  office  or  for  nomination  for  any  such  office,  or  in  any  manner  used  any  of  its 
mr>ney  or  property  for  any  political  purpose  whatever,  or  for  the  reimbursement  or 
indemnification  of  any  person  or  persons  for  moneys  or  property  so  used.  Such  forms  of 
affidavits  as  the  commission  may  prescribe  shall  be  attached  to  or  made  a  part  of  the 
return,  statement  or  report  rentiired  to  be  made  by  such  corporation  or-  public  utility  under 
any  provision  of  this  act.     (102  v.  224,  Sec.  133.) 

For    a    somewhat    analogous    section,    see    G.    C.    8729. 

Compromise. 

Sec.  5524.  With  the  advice  and  consent  of  the  commission,  the  attorney  general  may, 
before  or  after  any  action  for  the  recoven,'  of  fees,  taxes  or  penalties  certified  to  him,  as 
delinquent,  under  the  provisions  of  this  act.  compromise  or  settle  any  claim  for  delinquent 
taxes,  fees  or  penalties  so  certified.  And  all  claims  compromised  or  settled  as  herein 
provided  shall  be  set  forth  in  the  annual  report  of  the  tax  commission  to  the  general 
asKcmblv  and  eovernor.  living  in  detail  the  terms  and  conditions  of  such  compromise  or 
settlement.     (102  v.  224,  Sec.  135.) 

This  compromise  must  come  through  the  Attorney  General's  department  to  the  Tax 
Commission. 

It  being  the  duty  of  the  county  auditor  under  section  ."iRTn.  G.  C.  to  list  and  value 
business  property,  when  the  business  is  wholly  carried  on  within  one  rovmty  but  in  more 
than  one  taxing  district  thereof,  and  there  beinsr  a  lark  of  specific  machinery  for  the  listing  and 
valuation  of  such  property,  the  tax  commission  of  Ohio  under  the  provisions  of  section  5624, 
G.    C.    may    provide    such    machinery. — A.    G.    R.    1916. 

Under  section  5524.  General  Coide,  the  attorney  sreneral  is  authorized,  with  the  advice  and 
consent  of  the  tax  commission,  to  compromise  or  settle  any  claim  for  delinquent  taxes,  fees  or 
penalties.  The  use  of  the  term  "settle"  in  this  statute  .iustifles  the  construction  that  the 
attorney  general,  in  accordance  therewith,  mav  remit  or  reduce  penalties  for  any  good  and 
sutRcient  reason.  The  terms  and  conditions  of  such  settlement  must  be  set  out  in  detail  in 
the  annual  report  of  the  tax  commission  to  the  general  assembly  and  governor.  A.  G.  R.  1913, 
p.  526. 

Decisions  by  tax  commission   shall  be  binding. 

Sec.  5623.  The  tax  commi'^sion  of  Ohio  s^all  decide  all  ouestions  that  may  arise  with 
reference  to  the  construction  of  any  statute  affectincr  the  asse<;sment.  lew  or  collection  of 
taxes,  in  accordance  with  the  advice  and  ooinion  of  the  attornev  general.  Stich  oninion 
and  the  rules,  regulations  orders  and  instructions  of  the  commi<;';inn  nre<;cribed  and  issued 
in  conformity  therewith  shall  be  binding  unon  all  officers,  who  sh^ll  observe  such  rules  and 
regulations  and  obev  such  orders  and  instructions  unless  and  until  tl->e  same  are  reversed, 
annulled  or  modified  by  a  court  of  competent  jurisdiction.     (106  v.  265,  Sec.  70.) 

Uniform  rules  and  regulations  shall  be  prescribed,  and  be  observed. 

Sec.  5624.  The  tax  commission  of  Ohio  shall,  from  time  to  time,  prescribe  such 
general  and  imiform  rules  and  reerulations  and  issue  such  orders  and  instructions,  not 
inconsistent  with  any  provision  of  law,  as  it  may  deem  necessary,  respecting  the  manner 


12  THE   TAX    LAWS    OF   OHIO. 

of  the  exercise  of  the  powers  and  discharge  of  the  duties  of  any  and  all  officers,  relating 
to  the  assessment  of  property  and  the  levy  and  collection  of  taxes.  It  shall  cause  the 
rules  and  regulations  prescribed  by  it  to  be  observed,  the  orders  and  instructions  issued  by 
it  to  be  obeyed  and  the  forms  prescribed  by  it  to  be  observed  and  used.  (106  v.  265, 
Sec.  71.)     W.  L.  Sees.  54,  56. 

Tax  commission   shall   prescribe   and   furnish  blank  forms. 

Sec.  5624-1.  The  ta.x  commission  of  Ohio  shall,  from  time  to  time,  prescribe  for  and 
furnish  to  all  county  boards  of  revision,  county  auditors  and  county  treasurers,  blank  forms 
for  all  oaths  of  office,  statements,  returns,  reports,  tax  lists  and  duplicates,  abstracts, 
records  of  proceedings,  complaints,  notices  of  appeal,  tax  bills  and  receipts,  and  all  other 
documents,  files  and  records  authorized  or  required  by  any  provisions  of  law  relating  to 
the  assessment,  levy  or  collection  of  taxes,  or  by  any  rules,  regulations,  orders  or 
instructions  of  the  commission,  and  blank  forms  of  records  and  papers  for  all  proceedings 
and  official  actions  authorized  or  required  by  the  provisions  of  any  law  relating  to  the 
assessment,  levy  or  collection  of  taxes  or  by  any  rules,  regulations,  orders  or  instructions 
of  the  commission.  County  auditors,  county  treasurers  and  all  other  officers  and  all  persons 
required  to  list  property  for  taxation  shall  use  true  copies  of  such  blank  forms.  (106  v.  266, 
Sec.  72.     W.  L.  Sec.  55.) 

Enforcement   of   rules,  regulations,  orders   and   instructions. 

Sec.  5624-2.  For  the  purpose  of  enforcing  its  rules,  regulations,  orders  and  instructions 
and  compelling  the  observance  and  use  of  the  forms  prescribed  by  it,  the  tax  commission 
of  Ohio  may  institute,  or  cause  to  be  instituted  any  proceedings,  either  civil  or  criminal, 
provided  by  law  as  a  punishment  for  the  neglect,  failure  or  refusal  to  obey  any  lawful 
requirement  or  "order  by  the  commission,  or  as  a  means  of  preventing  the  violation  or 
disobedience  of  such  orders  or  compelling  their  enforcement.  All  such  provisions  of  law 
shall  be  deemed  to  apply  to  the  enforcement  of  the  rules,  regulations,  orders  and  instructions 
of  the  tax  commission  of  Ohio  prescribed  or  issued  under  the  authority  of  this  act. 
(106  v.  266,  Sec.  74.    W.  L.  Sec.  56.) 

Conference  of  assessment  officers. 

Sec.  5624-3.  Tlie  tax  commission  of  Ohio  may  require  county  auditors,  assessors  and 
members  of  county  boards  of  revision  to  meet  and  confer  with  other  county  auditors, 
assessors,  members  of  county  boards  of  revision,  or  with  the  commission  on  any  matter 
relating  to  the  assessment  and  valuation  of  property  for  taxation  at  such  times  and  places 
as  mav  be  prescribed,  from  time  to  time,  by  the  commission.  (106  v.  266,  Sec.  75. 
W.  L.'Sec.  57.) 

Compilation,  publication  and, distribution  of  tax  laws. 

Sec.  5624-6.  The  tax  commission  of  Ohio  shall  compile  the  laws  of  the  state  relating 
to  the  assessment  of  property  for  taxation  and  the  levy  and  collection  of  taxes,  with  such 
annotations,  instructions  and  references  to  the  decisions  of  the  courts  concerning  the  same, 
as  it  may  deem  proper.  The  commission  shall  cause  a  sufficient  number  of  copies  of  the 
same  to  be  printed  and  distributed  to  the  several  comity  boards  of  revision,  prosecuting 
attorneys,  county  auditors,  and  county  treasurers  in  the  state  and  to  such  other  officers  and 
persons  as  the  commission  may  deem  proper.  The  commission  shall,  from  time  to  time, 
designate,  by  order  to  the  supervisor  of  public  printing,  the  number  of  copies  of  the  same 
required  by  it,  and  copies  shall  be  printed  in  the  manner  provided  by  law  for  other  public 
documents  and  distributed  by  the  commission.     (106  v.  268,  Sec.  81.     W.  L.  Sec.  66.) 

Tax  commission  entitled  to  be  heard  in  any  court. 

Sec  5624-8.  For  the  purpose  of  protecting  the  public  interests,  the  tax  commission  of 
Ohio  is  authorized  to  appear  and  upon  its  application,  entitled  to  be  heard  in  any  court  or 
tribunal,  in  any  proceeding  involving  the  appraisement,  valuation  or  equalization  of  property 
for  the  purpose  of  taxation,  or  the  assessment  or  collection  of  taxes,  and  it  shall  be  the 
dutv  of  the  clerk  of  any  court  of  record,  to  immediately  transmit  to  the  commission,  by 
registered  letter,  a  copy  of  the  petition  filed  in  any  such  action,  and  charge  the  fee  therefor 
in  the  costs.     (106  v.  268,  Sec.  83.) 

Remedy   of  improper   administration    of   tax   la-ws. 

Sec.  5624-9.  The  tax  commission  of  Ohio  may  cause  to  be  instituted  proceedings  to 
remedy  improper  or  negligent  administration  of  the  taxation  laws  of  the  state.  (106  v.  268, 
Sec.  84.) 


THE   TAX    LAWS    OF   OHIO.  I3 

Remission  of  taxes  and  penalties. 

Sec.  5624-10.  The  tax  commission  of  Ohio  may  remit  taxes  and  penalties  thereon, 
found  by  it  to  have  been  illegally  assessed,  and  such  penalties  as  have  accrued  or  may 
accrue,  in  consequence  of  the  negligence  or  error  of  an  officer  required  to  perform  a  duty 
relating  to  the  assessment  of  property  for  taxation,  or  the  levy  or  collection  of  taxes.  It 
may  correct  an  error  in  an  assessment  of  property  for  taxation  or  in  the  tax  list  or 
duplicate  of  taxes  in  a  county,  but  its  power  under  this  section  shall  not  extend  to  taxes 
levied  under  the  provisions  of  subdivision  2  of  chapter  15  of  title  2,  part  second  of  the 
General  Code.     (106  v.  269,  Sec.  90.) 

Similar  power  to  remit  taxes  was  conferred  upon  the  auditor  of  state  by  G.  C.  §  258  (R. 
S.    167)    which  was  repealed   in   101   v.    399. 

Notice  and   report  of  the  remission  of  taxes  and  penalties. 

Sec.  5624-11.  No  such  taxes,  assessments  or  penalties  in  excess  of  one  hundred  dollars, 
shall,  in  any  case,  be  remitted  until  after  ten  days'  notice  in  writing  of  the  application  to 
have  same  remitted  lias  been  served  upon  the  prosecuting  attorney  and  the  county  auditor 
of  tlie  county  where  such  taxes  or  assessments  v.'ere  levied  and  proof  of  such  service  has 
been  filed  with  the  commission.  When  any  taxes  or  penalties  have  been  remitted  as 
provided  in  this  and  the  ne.xt  preceding  section,  the  commission  shall  make  a  report  thereof 
to  the  auditor  of  state.     (106  v.  270,  Sec.  91.) 


CHAPTER  THREE. 


ASSESSING  OFFICERS.     (Continued) 


WARD    AND    TOWNSHIP    ASSESSORS. 


ASSESSORS. 
Section 

3349,  Election  of  assessors. 

3349.  Assessment    districts. 

3349.  Qualiflcations,  term,   powers  and 

duties. 

3350.  Appointment  of  assistant  assessors. 

3350.  Qualifications  and  duties. 

3351.  Bond    of   assessors   and   assistants. 
3351.  Approval    and    finding;    release    of 

surety. 

3351.  Bond  of  member  of  board  of  revi- 

sion. 

3352.  Oath    of   assessor   and   assistant. 

3352.  Same   of   member   of   board    of   re- 

vision. 

3353.  Removal  of  assessors  or  assistants  ; 

causes. 
3353-1.        ^'acancies,   how  filled. 

3354.  General    powers   and    duties   of   as- 

sessors and  assistants. 

3355.  Assessor  shall  administer  oath. 

3356.  Statistics    to    be    gathered    and    re- 

turned by  assessor. 


Section 

3357.  Return    of    statistics ;    agricultural 

statistics. 

3358.  Penalty    for    not    making    out    and 

returning  statistics. 

3359.  Penalty  for  refusing  to  make  state- 

ments. 

3360.  Quadrennial  enumeration  of  unfor- 

tunates. 

3361.  Abstract    of   returns   of   epileptics 

and  epileptic  insane. 

3364.  Compensation  of  assessors  and  as- 

sistants." 

3364.  Time  for  completion   of  work. 

5393.  When    assessor    shall    deliver 

turns  to  auditor. 

5897.  Cigarettes  ;   assessors'   returns. 

5898.  Penalty    for    failure    to    make 

turns. 

6081.  Intoxicating  liquors;  assessors' 

turns. 

6082.  Penalty. 

6083.  Statement  in  such  return. 


re- 


re- 


re- 


Election   of  assessors;    assessment  districts;    qualifications,  term,  power  and  duties. 

Sec.  3349.  At  the  regular  election  to  be  held  in  November,  1915,  and  biennially  there- 
after, assessors  shall  be  elected  in  the  manner  provided  by  law  for  the  election  of  ward, 
district,  city,  village  and  township  officers  as  follows :  In  municipal  corporations  divided 
into  wards,  one  assessor  shall  be  elected  in  each  ward ;  in  villages  one  assessor  shall  be 
elected;  in  cities  not  divided  into  wards,  the  board  of  deputy  state  supervisors  of  elections 
or  the  board  of  deputy  state  supervisors  and  inspectors  of  elections,  as  the  case  may  be, 
shall,  acting  in  conjunction  with  the  county  auditor,  within  ten  days  after  this  act  shall 
become  effective,  divide  such  cities  or  such  part  or  parts  thereof  as  may  be  located  in  their 
county,  into  such  number  of  assessment  districts  as  in  the  judgment  of  the  county  auditor 
may  be  necessary  in  order  to  provide  for  the  assessment  of  all  the  property  therein;  a 
division  so  fixed  shall  remain  in  effect  for  a  period  of  four  years,  at  the  expiration  of 
which  and  quadrennially  thereafter  a  like  division  shall  be  made  in  the  same  manner  and 
by  the  same  authority.  One  assessor  shall,  at  the  time  specified  in  this  section,  be  elected 
in  each  assessment  district  so  created ;  provided,  however,  that  nothing  therein  shall  be  so 
construed  as  to  require  a  division  of  any  municipal  corporation  or  part  thereof  into  assess- 
ment districts  when,  in  the  judgment  of  the  county  auditor,  such  division,  is  not  necessary, 
in  which  event  one  assessor  shall  be  elected  in  the  entire  municipal  corporation  or  in  that 
part  thereof  which  may  be  located  in  one  county  as  the  case  may  be ;  in  townships  not 
having  a  municipal  corporation  therein,  one  assessor  shall  he  elected  in  such  township ;  in 
townships  composed  in  part  of  a  municipal  corporation,  one  assessor  shall  be  elected  in 
the  territory  outside  such  municipal  corporation.  An  assessor  shall  be  a  citizen  possessing 
the  qualifications  of  an  elector  of  such  ward,  district,  city,  village  or  township.  Such 
assessor  shall  take  and  hold  his  office  for  the  term  of  two  years  from  and  after  the  first 
day  of  January  following  his  election.  Uoon  the  election  and  qualification  of  such  assessor, 
the  right  of  the  deputy  assessor,  theretofore  appointed  under  any  provision  of  law  to  ex- 
ercise any  powers  or  perform  any  duties  as  such  deputy  assessor  shall  cease  and  determine,- 
and  he  shall  turn  over  to  the  person  so  elected  and  qualified,  all  the  books,  records,  papers 
and  furniture  of  said  office.  Such  elected  assessor  shall  be  the  successor  of  said  appointed 
officer,  with  full  power  to  take  up,  carrv  on  and  complete  anv  and  all  of  the  unfinished 
busines.s  thereof,  and  he  shall  perform  all  the  duties,  exercise  all  the  powers  and  be  subject 
to  all  the  liabilities  and  penalties  devolved,  conferred  or  imposed  by  law  upon  the  deputy 
assessor  so  appointed.     (106  v.  250,  Sec.  17.) 

Sections  5035,  5119  and  5121,  G.  C.  relating  to  the  election  of  "assessors  of  real  property" 
are  unrepealed  although  the  office  of  assessor  of  real  propertv  was  abolished,   103  v.   803. 

When  assessors  elected  under  the  provisions  of  section  3349,  G.  C.  (106  O.  L.,  250),  file 
their  bonds  after  the  expiration  of  the  time  prescribed  therefor  by  section  3353-1    (106   O.  L., 

(14) 


THE   TAX    LAWS    OF   OHIO.  1 5 

252),  the  county  auditor,  if  he  has  not  filled  the  vacancies  thus  created  by  appointment,  may 
accept  said  bonds  and  permit  said  assessors  to  take  the  oatli  of  office.     A.  G.  K.   1915,  p.   2394. 

An  elector  of  a  municipal  corporation  located  within  a  township  is  not  an  elector  of  said 
township  as  contemplated  by  the  following  provision  of  section  3349,  G.  C,  106  O.  L..,  250,  viz.  : 

"An  assessor  shall  be  a  citizen  possessing  the  qualifications  of  an  elector  of  such  ward, 
district,  city,  village  or  township"  and  may  not  qualify  as  an  assessor  of  said  township. 
A.  G.  R.  1915,  p.  2203. 

Under  provision  of  section  17  of  the  so-called  Parrett-Whittemore  law,  being  section  3349, 
G.  C,  106  O.  L.,  250,  where  a  municipal  corporation  is  located  in  more  than  one  county,  each 
of  the  several  parts  of  said  municipal  corporation  as  located  in  the  several  counties  respectively, 
constitutes  an  assessment  district  in  which  an  assessor  should  be  elected  as  provided  in  said 
section.     A.  G.  R.  1915,  p.  2460. 

The  election  of  a  resident  of  a  village  within  a  township  as  township  assessor  and  the 
election  of  a  resident  of  the  territory  of  a  township  outside  of  such  village  as  village  assessor, 
are  void  and  of  no  effect,  and  a  certificate  of  such  election  may  not  be  compelled  to  be 
delivered  to  the  person  found  by  the  canvassing  officers  to  be  so  elected. 

A  vacancy  will  occur  in  such  offices  on  the  first  day  of  January,  following,  to  be  filled  in 
the    manner   provided    by    law. 

Candidates  for  the  office  of  assessor  as  provided  by  section  3349,  G.  C,  may  have  their 
names  printed  upon  the  ballots  by  filing  a  proper  petition  with  the  deputy  state  supervisors 
of  elections  of  the  county  in  which  primary  elections  are  authorized  to  be  held  sixty  days 
prior  to  the  August  primaries,  or  candidates  for  such  office  may  be  nominated  by  having  their 
names  written  upon  the  ballots  the  same  as  in  the  case  of  nomination  for  other  offices  and  the 
ballots  may  be  so  printed  as  to  permit  the  writing  in  of  the  names  of  candidates  for  such 
office.     A.  G.  R.  1915,  p.  915. 

Appointment  of  assistant  assessors;    qualifications  and  duties. 

Sec.  3350.  A  county  auditor,  who  deems  it  necessary  to  enable  an  assessor  to  complete 
his  work  within  the  time  prescribed,  may  appoint  one  or  more  assistant  assessors  for  such 
ward,  district,  city,  village  or  township.  The  county  auditor  shall  assign  to  each  assistant 
assessor  such  portion  of  the  work  of  the  assessor  as  he  thinks  proper.  An  assistant 
assessor  shall  possess  all  the  qualifications  of  an  elected  assessor  and,  after  giving  bond 
and  taking  an  oath  of  office  as  prescribed  by  la\v,  shall,  in  the  work  assigned  to  him,  per- 
form all  the  duties  and  be  subject  to  all  the  liabilities  and  penalties  enjoined  upon  elected 
assessors  by  the  provisions  of  law.  Such  assistant  assessors  shall  not  be  subject  to  the 
provisions  of  any  civil  service  law  or  regulation.     (106  v.  251,  Sec.  18.) 

Bond    of   assessors    and    assistants;    approval    and    filing;    release    of    surety;    bond    of 
member    of   board   of   revision. 

•  Sf.c.  3351.  Each  assessor,  assistant  assessor  and  member  of  a  county  board  of  revision 
shall  give  bond,  payable  to  the  state  for  the  faithful  performance  of  his  duties.  The  form 
of  such  bonds  shall  be  prescribed  by  the  attorney  general  and  furnished  by  the  tax  com- 
mission of  Ohio,  and  their  execution  shall  be  approved  by  the  prosecuting  attorney  of  the 
proper  county.  Each  bond  when  executed  shall  be  submitted,  with  the  oath  of  office  en- 
dorsed thereon,  to  the  auditor  of  the  county  wherein  the  principal  resides.  If  the  auditor 
approves  the  surety  thereon,  he  shall  endorse  his  approval  on  the  bond  and  file  it  in  his 
office  and  there  safely  keep  it.  The  sureties  on  such  bonds  may  be  released  from  liability 
thereon  in  the  manner  and  subject  to  the  limitations  provided  by  section  twelve  thousand 
one  hundred  and  ninety-five  to  section  twelve  thousand  one  hundred  and  ninety-seven, 
inclusive,  of  the  General  Code.  Each  such  bond,  and  the  principal  thereon,  personally,  shall 
be  liable,  in  addition  to  any  other  liability  growing  out  of  the  exercise  of  the  powers  and 
duties  of  his  office  by  the  principal,  for  any  damage  to  any  person  caused  by  any  neglect, 
default,  fraud  or  unlawful  act  of  the  principal,  of  which  he  may  be  guilty  while  acting 
within  the  scope  of  his  official  duties  or  under  color  of  his  official  authority.  The  bond  of 
an  assessor  shall  be  in  the  sum  of  one  thousand  dollars,  that  of  an  assistant  assessor  in 
the  sum  of  five  hundred  dollars  and  that  of  a  member  of  a  county  board  of  revision  in  the 
sum  of  two  thousand  dollars.     (106  v.  251,  Sec.  19.     W.  L.  Sec.  36.) 

Oath  of  assessor,  assistant  and  member  of  board  of  revision. 

Sec.  3352.  Each  assessor,  before  entering  upon  tlie  discliarge  of  the  duties  of  his  office, 
shall  take  and  subscribe  an  oath,  faithfully  and  impartially  to  assess  the  property  in  his 
district,  and  otherwise  faithfully  to  perform  the  duties  imposed  upon  him  and  impartially 
to  exercise  the  powers  vested  in  him  by  law.  Each  assistant  assessor  shall,  before  entering 
upon  the  discharge  of  the  duties  of  his  office,  take  and  subscribe  an  oath,  faithfully  and 
impartially  to  assess  tlie  property  assigned  lo  liim  l)y  the  county  auditor,  and  otherwise 
faithfully  to  perform  the  duties  imposed  tipon  him  and  impartially  to  exercise  the  powers 
vested  in  him  by  law.  Each  member  of  a  county  board  of  revision  shall,  before  entering 
upon  the  discharge  of  the  duties  of  his  office,  take  and  subscribe  an  oath  faithfully  and 
impartially  to  discharge  the  duties  of  his  office..    (106  v.  251,  Sec.  20.     W.  L.  Sec.  39.) 

Removal  of  assessors  or  assistants;    causes. 

Sec.  3353.  The  county  auditor  may  summarily  remove  any  appointed  assessor  or  assist- 
ant assessor  when,  in  his  judgment,  the  public  interest  so  requires.     He  may  also  remove 


l6  THE   TAX    LAWS    OF   OHIO. 

any  elected  assessor  for  want  of  mora!  character,  inefficiency,  incompetency,  neglect  or 
breach  of  duty  or  malfeasance  in  office,  giving  to  him  a  copy  of  the  charges  against  him, 
and  an  opportunity  to  be  publicly  heard  thereon  upon  not  less  than  ten  days'  notice.  The 
decision  of  the  county  auditor  therein  shall  be  final.  The  county  auditor  may  suspend 
without  pay  such  assessor  during  the  pendency  of  such  proceedings  for  his  removal.  (106 
V.  252,  Sec.  21.) 

Vacancies,  how  filled. 

Sec  3353-1.  If  there  shall  be  a  failure  to  elect  an  assessor  in  any  ward,  district,  city, 
village  or  township,  or  if  a  person  elected  assessor  fails  to  give  bond  and  take  the  oath 
of  office  within  thirty  days  after  his  election,  or  if  after  his  appointment  or  election,  an 
assessor  shall  remove  from  the  ward,  district,  city,  village  or  township  for  which  he  was 
appointed  or  elected,  the  office  shall  be  deemed  vacant.  Should  there  be  at  any  time  a 
vacancy  in  such  office  for  any  of  the  causes  aforesaid,  or  from  any  other  cause,  the  county 
auditor  shall  fill  such  vacancy  by  appointing  any  competent  and  suitable  elector  of  such 
ward,  district,  city,  village  or  township,  who  will  accept  and  perform  the  duties  of  such 
-office.     (106  V.  252,  Sec.  22.) 

General  powers  and  duties  of  assessors  and  assistants. 

Sec.  3354.  Assessors,  within  their  respective  districts,  and  assistant  assessors  within 
such  territory  as  may  be  assigned  to  them  respectively,  shall,  under  the  direction  of  the 
county  auditor,  list  and  value  for  taxation  the  property  subject  to  taxation  therein,  except 
as  otherwise  provided  by  law,  and  in  the  performance  of  such  duties  shall  have  and  per- 
form under  his  direction  all  the  powers  and  duties  of  the  county  auditor  in  respect  thereto. 
Wherever  in  the  General  Code,  or  in  this  act,  the  words  "assessor",  "district  assessor", 
"township  assessor",  "ward  assessor",  "precinct  assessor",  "assessor  of  real  estate"  or 
"assessor  of  real  property",  are  used,  the  same  shall  be  deemed  to  mean  the  county  auditor 
or  the  assessor,  as  the  case  may  be.  The  county  auditor  or  the  assessor  shall,  unless 
otherwise  provided  by  law,  perform,  or  cause  to  be  performed,  all  the  duties,  exercise  all 
the  powers  and  be  subject  to  all  the  liabilities  and  penalties  devolved,  conferred  or  imposed 
by  law  upon  such  officers.     (106  v.  253,  Sec.  24.    W.  L.  Sec.  4.) 

Assessor   shall  administer  an  oath. 

Sec.  3355.  The  assessor  shall  actually  administer  an  oath,  as  required  by  law,  to  each 
person  upon  whom  he  calls  to  list  property  for  taxation,  and  personally  urges  and  insists 
upon  a  strict  compliance  with  law  in  the  making  of  such  list.  Should  the  assessor  neglect 
to  administer  such  oath,  or  knowingly  omit  the  performance  of  any  other  duty,  for  every 
such  offense  he  shall  be  fined  not  less  than  ten  nor  more  than  two  hundred  dollars,  and 
stand  committed  until  the  fine  and  costs  are  paid.  He  shall  not  be  liable  for  failure  to 
administer  it  if  the  person  declines  to  take  such  oath,  or  is  unable  from  sickness  or  absence. 
(R.  S.  Sec.  1521.) 

Statistics  to  be  gathered  and  returned  by  assessors. 

Sec.  3356.  Annually,  at  the  time  of  taking  the  lists  of  personal  property  for  taxation, 
the  assessor  shall  require  and  take  for  each  person,  company  and  corporation  in  his 
township  or  precinct  verified  by  oath,  the  statements  for  the  preceding  year  following : 

AGRICULTURE. 

The  number  of  sheep  killed  by  dogs,  their  value,  and  the  number  of  sheep  injured 
by  dogs,  and  the  estimate  of  the  amount  of  damages  by  such  injury;  the  number  of  acres 
put  in  wheat,  rye,  barley,  corn,  oats,  and  buckwheat,  and  the  number  of  bushels  of  each 
produced;  the  number  of  acres  in  timothy  and  other  grass,  except  clover,  and  the  number 
of  tons  of  grass  and  bushels  of  seed  produced  therefrom  ;  the  number  of  acres  in  clover, 
the  number  of  tons  of  hay  made  therefrom,  the  number  of  bushels  of  seed  obtained  there- 
from, and  the  number  of  acres  of  clover  plowed  under  for  manure;  the  number  of  acres 
planted  in  tobacco,  and  the  number  of  pounds  obtained  therefrom ;  the  number  of  acres 
put  in  flax,  the  number  of  pounds  of  fiber  gathered,  and  the  number  of  bushels  of  seed 
obtained ;  the  number  of  acres  planted  in  sorgo,  the  number  of  gallons  of  syrup,  and 
pounds  of  sugar  manufactured ;  the  number  of  pounds  of  maple  sugar,  and  the  number 
of  gallons  of  maple  syrup  manufactured;  the  number  of  pounds,  each,  of  butter  and  cheese 
manufactured ;  the  number  of  acres  planted  in  potatoes,  and  the  number  of  bushels  pro- 
duced ;  the  number  of  acres  planted  in  sweet  potatoes,  and  the  number  of  bushels  pro- 
duced ;  the  number  of  acres  in  vineyard,  the  number  of  acres  planted  within  the  year,  the 
number  of  pounds  of  grapes  gathered,  and  the  number  of  gallons  of  wine  produced ;  the 
number  of  pounds  of  wool  shorn ;   the  number  of  acres  in  orchard,  and  the  number  of 


THE   TAX    LAWS    OF   OHIO.  I7 

bushels  of  apples,  peaches,  cherries,  plums,  and  pears  produced ;  the  number  of  acres  used 
for  pasturage,  and  tlie  number  of  acres  not  cultivated  or  pastured;  the  number  of  hives 
of  bees,  and  the  number  of  pounds  of  honey  produced;  the  number  of  dozens  of  eggs 
shipped  to  places  beyond  the  state;  the  number  of  acres  sowed,  planted  or  to  be  sowed' in 
wheat,  rye,  barley,  oats,  corn,  and  potatoes,  for  the  harvest  of  the  then  present  year. 

MANUFACTURED. 

The  number  of  tons  each  of  cold-blast  pig-iron  manufactured  from  native  ore  smelted 
with  charcoal,  of  hot-blast  pig  metal  manufactured  from  the  same  material,  and  of  pig 
metal  made  from  native  or  foreign  ore,  smelted  with  stone  coal ;  the  number  of  tons  each 
manufactured  of  bar  and  nail-rod  iron,  nails;  hoop-iron,  sheet-iron,  stoves  and  hollow- 
ware,  all  other  castings,  spikes  and  railroad  chairs,  car  wheels,  and  of  railroad  iron;  the 
number  eacli  of  locomotives  built,  steam  engines  constructed,  plantation  sugar-mills  made, 
portable  saw-mills  made,  and  the  number  in  use;  the  number,  each,  of  reaping  and  mowing- 
machines,  and  of  threshing-machines. 

WATER     CRAFTS. 

The  number  of  steam-boats  built  upon  the  Ohio  river  and  its  navigable  tributaries, 
and  the  number  of  barges,  flat-boats,  and  store-boats,  and  the  value  of  each;  the  number 
of  steam-boats  and  all  sail-vessels  built  upon  Lake  Erie  and  its  tributaries  within  the  borders 
of  the  state,  and  the  value  of  each  ;  the  number  of  canal-boats  built  and  used  in  navigating 
the  canals. 

MINES     AND      MINING. 

The  number  of  bushels  of  stone  coal  mined;  the  number  of  persons  in  mining  stone 
coal,  and  the  average  rate  of  wages  paid;  the  number  of  tons  of  iron  ore  mined;  the 
number  of  persons  engaged  in  mining  iron  ores,  and  the  average  rate  of  wages  paid  ;  the 
number  of  bushels  of  salt  manufactured;  the  number  of  gallons  of  petroleum  produced; 
the  number  of  barrels  of  lime  made;  the  number  of  barrels  of  water  cement;  the  number 
of  gallons  of  stone-ware  made. 

WAGES. 

The  number  of  adult  male  persons  engaged  in  each  of  the  mechanic  arts,  and  the 
average  monthly  or  daily  wages  of  each  ;  the  number  of  common  laborers,  and  the  average 
daily  wages  of  each  ;  the  number  of  common  farm  laborers,  and  the  average  monthly  wages 
of  each ;  the  average  monthly  wages  paid  to  clerks  and  salesmen  and  saleswomen ;  the 
average  monthly  wages  paid  to  bookkeepers. 

INVESTMENTS. 

The  amount  of  United  States  bonds  owned ;  the  amount  of  legal  tender  notes  or  moneys 
exempt  from  taxation  ;  and  the  amount  of  state  bonds  or  certificates. 

SOCIAL. 

The  number  of  marriages  between  persons  related  to  each  other  by  blood,  and  the 
degree  of  such  relationship;  the  number  of  persons  born  with  imperfect  senses  or  idiotic, 
and  how  many  of  such  persons  are  the  offspring  of  parents  related  to  each  other  by  blood  ; 
the  number  of  houses  of  prostitution  or  assignation,  and  the  number  of  prostitutes.  (R.  S. 
Sec.  1522.) 

Cited  :     Bank   v.    Miller,    19    Fed.    372,    5    O.    F.    D.    247. 

The   ofF.eial    acts   or   the   asssespor   are   evidenced    by   and    embodied    in   his  return,    and    can 
not   be   shown   otherwise  :    Wapner  v.    Zum.=tein,    21    Bull.    317,    10    Dec.    Rep.    515. 

Return    of   statistics;    agricultural    statistics. 

Seo.  3357.  At  the  time  he  returns  the  lists  of  personal  pronerty  for  taxation,  the 
assessor  shall  make  return  of  all  such  statistics  to  the  county  auditor.  On  or  before  the 
first  day  of  .August,  each  year,  the  county  auditor  shall  make  return  to  the  auditor  of 
state  of  all  statistics  returned  to  his  office,  except  those  statistics  under  the  head  of  "agri- 
culture," which  he  shall  return  to  the  asrricultural  commis'^ion  on  or  before  the  tenth  day 
of  Julv,  each  year,  and  the  commission  mav  compile  and  nublish  them  in  the  monthly  crop 
and.  stock  bulletins  and  annual   report.      fR.   S.  §   1523;   103  v.  338.) 


l8  THE   TAX    LAWS    OF   OHIO. 

Penalty  for  not  making  out  and  returning  statistics. 

Sec.  3358.  An  assessor  who  neglects  or  refuses  to  make  out  and  return  statistics  as 
herein  required,  shall  forfeit  and  pay  to  the  state  not  less  than  twenty  nor  more  than  one 
hundred  dollars,  to  be  recovered  by  action  which  shall  be  brought  by  the  prosecuting  attor- 
ney, on  the  request  of  the  auditor  of  state.  The  amount  recovered,  shall  be  paid  into  the 
state  treasury  to  the  credit  of  the  school  fund.     (R.  S.  Sec.  1524.) 

Penalty  for  refusing  to   make  statements. 

Sec.  3359.  Any  person,  company  or  corporation,  refusing  to  rnake  out  and  deliver  a 
statement  of  the  facts,  or  any  of  them,  herein  required,  shall  forfeit  and  pay  to  the  state 
not  less  than  fifty  nor  more  than  one  hundred  dollars,  to  be  recovered  and  paid  as  provided 
in  the  next  preceding  section.     (R.  S.  Sec.  1525.) 

Quadrennial   enumeration   of  unfortunates. 

Sec.  3360.  Quadrennially  at  the  time  of  taking  a  list  of  propertyfor  taxation, _  each 
assessor  shall  take  an  enumeration  of  all  deaf  and  dumb,  blind,  epileptic  and  epileptic  in- 
sane, insane  and  idiotic  persons,  whose  usual  place  of  residence  is  in  any  family,  jail  or 
infirmary  in  his  township  or  precinct,  on  the  day  preceding  the  second  Monday  of  April, 
with  their  names  in  full,  their  age,  sex,  race,  residence,  whether  in  charge  of  parents  or 
guardian,  and,  where  known,  the  cause  and  duration  of  such  deficiency.  He  shall  make 
a  list  of  such  deaf  and  dumb,  blind,  epileptic  and  epileptic  insane,  insane  and  idiotic  persons, 
designating  those  of  each  class,  and  the  names  of  their  parents  or  guardians,  and  post- 
ofifice  address,  and  return  it  to  the  county  auditor,  on  or  before  the  third  Monday  of  May 
in  the  same  year.     (R.  S.  Sec.  1526.) 

Abstract  of  returns  of  epileptics  and  epileptic  insane. 

Sec.  3361.  Quadrennially,  on  or  before  the  third  Saturday  in  August,  on  blanks  to  be 
furnished  by  such  manager,  the  auditor  of  each  county  shall  make  and  transmit  to  the 
manager  of  the  Ohio  hospital  for  epileptics,  a  duly  certified  abstract  of  the  enumeration 
returns  of  epileptics  and  epileptic  insane,  so  made  to  him  by  the  assessors,  and  at  same 
time  make  and  furnish  the  probate  judge  of  his  county  a  like  certified  abstract  of  epileptics 
and  epileptic  insane  in  the  county,  as  returned  by  the  assessors.  For  making  and  trans- 
mitting such  abstract,  the  auditor  shall  receive  eight  cents  per  hundred  words,  to  be  paid 
from  the  county  treasury  on  the  allowance  of  the  county  commissioners.     (R.  S.  Sec.  1526a.) 

Compensation  of  assessors   and  assistants;    time  for  completion  of  work. 

Sec.  3364.  The  compensation  of  assessors  and  assistant  assessors,  which  shall  be  paid 
out  of  the  county  treasury,  shall  not  be  less  than  three  dollars  nor  more  than  six  dollars 
per  day  for  each  day  they  are  necessarily  engaged  in  the  performance  of  their  duties.  _  Such 
compensation  shall  annually  be  fixed  within  such  limits  by  the  county  auditor  subject  to 
the  approval  of  the  board  of  county  commissioners.  Each  assessor  and  assistant  assessor 
shall  make  and  file  with  the  county  auditor  a  statement  giving  in  detail  the  date  of_  each 
day  on  which  he  was  necessarily  engaged  in  the  performance  of  his  duties,  and  verify  it 
by  oath,  which  oath  the  county  auditor  may  administer.  If  the  county  auditor  is  satisfied 
that  such  statement  is  correct  he  shall  draw  his  warrant  on  the  county  treasurer  for  the 
amount  thereof.  No  such  warrant  shall  be  drawn  until  such  assessor  or  assistant  assessor 
has  filed  with  the  county  auditor  all  the  statements  and  returns  of  property  listed  by  him, 
the  lists  of  the  owners  of  property,  the  statistics  and  enumerations  required  of  him  by 
law,  and  the  county  auditor  is  satisfied  that  the  same  are  as  full  and  accurate  as  could  be 
made.  The  county  auditor  shall  fix  the  time  within  which  such  officers  shall  complete  their 
work  and  they  shall  not  receive  compensation  for  a  longer  period,  unless  the  county 
auditor,  for  good  cause  shown,  shall  extend  the  same.  (106  v.  252,  Sec.  23.  W.  L. 
Sec.  34-1.) 

When   assessor   shall   deliver   returns   to   auditor. 

Sec.  5393.  On  or  before  the  first  Monday  in  June,  annually,  each  assessor  and  assistant 
assessor  shall  deliver  to  the  county  auditor  all  statements  and  returns  of  property  listed  by 
him,  together  with  a  list  of  the  owners  of  property,  in  such  form  and  detail  as  may  be 
prescribed  by  the  tax  commission  of  Ohio.  The  county  auditor  shall  place  on  file  all  the 
statements  and  returns  of  property  as  revised  by  the  county  board  of  revision  in  his  office, 
arranged  in  alphabetical  order,  the  different  townships,  cities  and  villages  in  separate 
bundles,  and  shall  carefully  preserve  them  therein  for  at  least  five  years,  after  which  he 
shall  sell  the  same  as  waste  paper  and  pay  the  proceeds  into  the  county  treasury.  (106 
V.  261,  Sec.  57.    W.  L.  Sec.  11.) 


THE   TAX    LAWS    OF   OHIO.  IQ 


CIGARETTES. 
Assessors'  returns. 

Sec.  5897.  An  assessor  shall  return  to  the  county  auditor,  with  his  other  returns,  a 
statement  upon  a  blank  to  be  furnished  by  such  auditor  for  that  purpose,  of  each  place 
in  his  jurisdiction  where  such  business  is  conducted,  showing  the  name  of  the  person,  firm, 
compan)-,  corporation  or  co-partnership  engaged  therein,  a  brief  and  accurate  description 
of  the  premises  where  it  is  conducted,  and  by  whom  owned.  Such  statement  sliall  be  signed 
and  verified  by  such  person,  firm,  company,  corporation  or  co-partnership.  (91  v.  311, 
Sec.  4.) 

Penalty  for  failure  to  make  returns. 

Sec.  5898.  If  such  person,  firm,  company,  corporation  or  co-partnership,  fails  or 
refuses  to  furnish  the  requisite  information  for  such  statement,  or  to  sign  or  verify  it, 
that  fact  shall  be  returned  by  the  assessor,  and  the  assessment  shall  be  four  times  the 
amount  provided  in  this  chapter.  The  person,  firm,  company,  corporation  or  co-partner- 
ship entering  into  such  business  after  the  assessor  has  made  such  return,  before  so  doing 
shall  make  the  return  herein  required  to  the  county  auditor,  and,  failing  to  do  so,  such 
assessment  shall  be  four  times  the  amount  provided'  in  this  chapter.     (91  v.  311,  Sec.  4.) 

INTOXICATING   LIQUORS. 
Assessors'  returns. 

Sec.  6081.  Each  assessor  shall  return  to  the  county  auditor,  with  his  other  returns, 
upon  a  blank  to  be  furnished  by  the  auditor  for  that  purpose  a  statement,  as  to  each 
place  within  his  jurisdiction  where  such  business  is  conducted,  showing  the  name  of  the 
person,  corporation  or  co-partnership  engaged  therein,  a  brief  and  accurate  description  of 
the  premises  where  it  is  conducted,  and  by  whom  owned.  Such  statement  shall  be  signed 
and  verified  before  the  assessor  by  such  person,  corporation,  or  co-partnership.  (100  v. 
89,  Sec.  5.) 

Penalty. 

Sec.  6082.  If  such  person,  corporation  or  co-partnership,  on  demand,  refuses  or  fails 
to  furnish  the  requisite  information  for  the  statement,  or  to  sign  or  verify  it,  such  fact 
shall  be  returned  b}^  the  assessor,  and  thereupon  the  assessment  on  said  business  shall  be 
fifteen  hundred  dollars.  If  such  assessment  is  not  paid  when  due,  there  shall  be  added  a 
penalty  thereto  of  twenty  per  cent  which  shall  be  collected  therewith.     (100  v.  89,  Sec.  5.) 

Statement  in  such  return. 

Sec.  6083.  The  statement  named  in  section  sixty  hundred  and  eighty-one,  shall  also 
contain  the  following  questions  and  answers  thereto : 

_  1.     Are  you.  or  if  a  firm,  is  any  member  of  your  firm  an  alien  or  an  unnaturalized 
resident  of  the  United  States? 

2.  Have  you,  or  has  any  member  of  your  firm  or  any  officer  of  your  corporation, 
ever  been  convicted  of  a  felony? 

3.  Have  you.  within  the  past  twelve  months,  knowingly  permitted  gambling  to  be  car- 
ried on,  in,  upon  or  in  connection  with  your  place  of  business? 

4.  Have  intoxicating  liquors  been  sold  at  your  place  of  business  to  minors,  except 
on  the  written  order  of  their  parents,  guardians  or  family  physicians,  or  to  persons  in- 
toxicated or  in  the  habit  of  getting  intoxicated,  within  the  past  twelve  months,  with  your 
knowledge  ? 

5.  Have  you  knowingly  permitted  improper  females  to  visit  your  place  of  business 
within  the  past  twelve  months?   (100  v.  89,  Sec.  5.) 

Section  6083  of  the  Dean  law  requiring-  the  performance  of  certain  conditions  precedent, 
to  be  di.'^closed  by  answer.s  to  certain  questions  therein  demanded  with  respect  to  naturalized 
citizenship,   and   restraints   from  certain   prohibited  acts,   is   unconstitutional. 

Said  law  in  its  discrimination  apainst  aliens,  Is  furthermore  a  violation  of  the  fourteenth 
amendment  to  the  federal  constitution,  prohibiting  the  states  from  denying  any  "person"  within 
its  jurisdiction,  the  equal  protection  of  Its  laws. 

The  county  auditor  and  treasurer  therefore,  mav  not  reject  the  Dow-Aiken  tax  when 
proffered,  regardless  of  the  provisions  of  section  6083.'  A.  G.  R.   1911-1912,  p.   1197. 


CHAPTER  FOUR. 
ASSESSING  OFFICERS.     (Continued.) 

COUNTY   BOARDS   OF  REVISION. 


Section 

5580.  Board    to    name    members.      Ap- 

proval. 

5581.  Appointment  of  members  of  county 

board   of  revision. 

5581.  Qualification  and  term. 

5582.  Certification  of  appointments. 

5583.  Removal    of    members,    experts, 

clerks,  etc. 

5584.  Compensation  ;    how    fixed. 

5585.  How    compensation   of   boards,    as- 

sessors,   assistants,   etc.,   shall   be 
paid. 

5586.  Power   to   administer    oaths    and 

certify  oflicial  acts. 


Section 

5587.  Office   hours   of   board    and    serviae 

of  employes. 

5592.  Organization    of   board  ;    record    of 

proceedings. 

5593.  Sessions  of  board  ;  adjournments. 

5594.  Appointment  of  experts,  clerks, 

etc.  ;   compensation. 

5595.  Quorum  ;    investigations   and   hear- 

ings. 

5596.  Laws    respecting    valuations    shall 

govern  board. 
5596.  Power  to  call  and  examine  wit- 

nesses. 


Board   of  appointment  to   name   members   of  board   of   revision;    approval. 

Sec.  5580.  The  county  treasurer,  prosecuting  attorney,  probate  judge,  and  the  presi- 
dent of  the  board  of  county  commissioners  of  each  county  shall  constitute  a  county  board 
for  the  appointment  of  three  members  of  county  boards  of  revision.  All  appointments 
made  by  such  county  appointing  board  must  be  approved  by  the  tax  commission  of  Ohio 
before  the  same  shall  become  effective.  In  case  the  county  board  fails  to  make  any  appoint- 
ment as  provided  in  this  act,  or  such  appointment  is  not  approved  by  the  tax  commission 
of  Ohio  within  ten  days  after  such  appointment  is  made,  the  tax  commission  of  Ohio  shall 
make  such  appointment.     (106  v.  433,  Sec.  31.) 

Appointment  of  members  of  county  board   of  revision;    qualification  and   term. 

Sec.  5581.  On  or  before  January  10,  1916,  on  or  before  April  10,  1917,  and  on  or  be- 
fore April  10th  of  each  year  thereafter  the  county  board  provided  for  in  the  next  pre- 
ceding section  shall  appoint  three  competent  persons  who  shall  constitute  the  cotmty  board 
of  revision  for  the  county.  .Such  persons  shall  serve  until  the  completion  of  the  work  as 
provided  in  section  40  of  this  act.  Each  such  member  of  the  county  board  of  revision 
shall  be  an  elector  and  free-holder  of  the  county.  No  more  than  two  members  of  the 
county  board  of  revision  shall  be  of  the  same  political  party;  and  not  more  than  one  be  a 
resident  of  the  same  township,  city  or  village;  provided,  however,  that  if  the  amount  of 
taxable  property  in  any  city  within  a  county  exceeds  the  amount  of  taxable  propert}'  out- 
side of  such  city  and  within  the  county  two  such  meml)ers  of  the  county  board  of  revision 
in  any  such  county  shall  be  residents  of  such  city.  Whenever  any  such  member  of  the 
county  board  of  revision  ceases  to  be  a  resident  and  freeholder  of  the  county  or  by  reason 
of  removal  from  one  township,  city  or  village  to  another,  or  otherwise  ceases  to  possess 
any  of  the  qualifications  required  by  this  section  his  office  shall  be  vacant.  (106  v.  433, 
Sec.  32.    W.  L.  Sec.  13.) 

Certification   of  appointments    to    county   auditor   and   tax   commission. 

Sec.  5582.  The  appointment  of  members  of  county  boards  of  revision  shall  be  certified 
to  the  auditor  of  each  county  for  which  the  appointments  are  made  and  to  the  tax  com- 
mission of  Ohio.  The  action  of  the  tax  commission  of  Ohio  fixing  the  number  of  appointees 
and  employes  of  county  boards  of  revision  shall  be  certified  to  the  respective  county 
auditors.  Removals  and  changes  in  the  number  of  appointees  and  employes  shall  be  certified 
in  like  manner.  Appointments  or  employments  made  by  the  cotmty  boards  of  revision 
shall  be  certified  to  the  county  auditor  of  the  county  and  to  the  tax  commission  of  Ohio. 
(106  V.  255,  Sec.  33.    W.  L.  Sec.  33.) 


Removal  of  member  of  board  of  revision,  expert  clerk,  etc. 

Sec.  5583.  The  tax  commission  of  Ohio  may,  upon  its  own  motion,  remove  any  member 
of  a  county  board  of  revision,  when  in  its  judgment  the  public  interest  so  requires.  Such 
removal  may  also  be  made  by  the  tax  commission  upon  complaint  of  twenty-five  or  more 

(20)  .      . 


THE   TAX    LAWS   OF   OHIO.  21 

taxpayers,  or  of  the  board  of  county  commissioners,  prosecuting  attorney,  or  treasurer  of 
the  county  for  which  the  accused  officer  was  appointed,  or  any  board  of  township  trustees, 
board  of  education,  mayor  or  council  of  any  municipal  corporation  in  such  county.  Every 
such  complaint  filed  with  the  tax  commission  shall  be  in  writing  and  shall  specifically  set 
forth  in  detail  the  charges  against  the  officer  complained  of.  A  duplicate  copy  of  such 
complaint  shall  be  served  by  the  complainant  or  complainants  upon  the  accused  officer  per- 
sonally and  proof  of  such  service  by  affidavit  shall  be  filed  with  the  tax  commission  at  the 
time  the  complaint  is  filed.  The  tax  commission  shall  investigate  the  charges  made  in 
.^uch  complaint  and  shall  afTord  the  accused  officer  an  opportunity  to  be  heard  thereon. 
The  tax  commission  of  Ohio  may.  upon  its  own  motion,  summarily  remove  any  expert, 
clerk  or  other  employe  of  a  county  Ijoard  of  revision.  County  boards  of  revision  may 
summarily  remove  any  of  their  officers  or  employes.  All  removals  shall  be  certified  by  the 
removing  authority  to  the  auditor  of  the  proper  county  and  the  board  or  officer  having 
power  of  appointment.     (106  v.  255,  Sec.  34.) 

Compensation,  how   fixed. 

Sec.  5584.  The  compensation  of  the  members  of  each  county  board  of  revision  shall 
not  be  less  than  three  dollars  and  fifty  cents  nor  more  than  ten  dollars  per  day  for  each 
day  the  board  is  in  session,  and  .^hall  annually  be  fixed  within  such  limits  by  the  county 
commissioners,  bv  order  directed  to  the  county  auditor.  (106  v.  226,  Sec.  35.  \V.  L. 
Sec.  34.) 

How   compensation   of  boards,  assessors,  assistants,  etc.,   shall   be   paid. 

Sec.  5585.  The  compensation  of  the  members  of  the  county  board  of  revision  shall  be 
paid  monthly  out  of  the  county  treasury  on  the  warrant  of  the  county  auditor.  The 
compensation  of  the  assessors  and  assistant  assessors  and  of  the  experts,  clerks  and  other 
employes  of  the  county  boards  of  revision  shall  be  paid  in  like  manner  upon  the  certificate 
of  the  county  auditor  or  county  boards  of  revision,  as  the  case  may  be.  The  contingent 
expenses  of  the  county  auditor  and  countv  board  of  revision,  including  postage,  and  express 
charges,  their  actual  and  necessary  traveling  expenses  and  those  of  their  deputies,  experts, 
clerks  or  employes  on  official  business  outside  of  the  county,  when  required  by  orders 
issued  bv  the  tax  commission  of  Ohio,  shall  be  allowed  and  paid  as  other  claims  against 
the  county.     (106  v.  256,  Sec.  36.     W.  L.  Sec.  35.) 

Power  to  administer   oaths  and  certify  official  acts. 

Sec.  5586.  Each  assessor,  assistant  assessor  and  member  or  chief  clerk  of  a  county 
board  of  revision  shall  have  power  to  administer  oaths  and  to  certify  to  official  acts  in  any 
matter,  relating  in  any  way  to  his  official  duties.     (106  v.  256,  Sec.  2>7.    W.  L.  Sec.  42.) 

Office  hours   of  board  and   service  of  employes. 

Sec.  5587.  County  boards  of  revision  shall,  during  the  time  fixed  for  their  sessions 
keep  their  offices  open  during  the  business  hours  on  each  business  day.  and  the  appointed 
members  of  such  boards,  their  experts,  clerks  and  other  employes  shall,  during  their  term 
of  office,  or  periods  of  service  or  emplovment,  devote  their  entire  time  to  their  respective 
duties ;  provided,  however,  that  county  boards  of  revision  may,  with  the  approval  of  the 
tax  commission  of  Ohio,  employ  experts,  clerks  or  other  employes  with  the  understanding 
that  thev  shall  devote  a  part  onlv  of  their  entire  time  to  their  respective  emplovments. 
(106  V.  256.  Sec.  38.    W.  L.  Sec.  40.) 

Organization   of  board;    record  of  proceedings. 

Sec.  5592.  Each  county  board  of  revision  shall  organize  annuallv,  on  the  second  Mon- 
day in  June  or  at  such  time  as  may  be  directed  by  the  tax  commission  of  Ohio,  by  the 
election  of  a  chairman  for  the  ensuing  year.  The  county  auditor  shall  be  the  secretary  of 
the  board  of  revision.  He  shall  be  present  at  each  meeting  of  the  board  in  person  or  by 
deputy  and  keep  an  accurate  record  of  the  proceedings  of  the  board  in  a  book  to  be  kept 
for  the  purpose  and  perform  such  other  duties  as  may  be  incident  to  the  position.  For 
his  services  as  secretary  of  such  board  he  shall  receive  out  of  the  countv  treasurv  five 
dollars  for  each  dav  the  board  is  in  session,  for  the  use  of  his  fee  fund.  (106  v.  433,  Sec. 
39.    W.  L.  Sec.  16.)" 

Sessions   of  board;    adjournment. 

Sec.  5593.  County  boards  of  revision  shall  hold  sessions  beginning  on  the  second 
Monday  of  June,  and  the  first  Monday  of  August  respectively  and  convene  at  such  other 
times  as  the  tax  commission  of  Ohio  may  order.     Such  boards  may  adjourn  from  day  to 


22  THE   TAX    LAWS    OF   OHIO. 

day  and  shall  complete  their  work  within  such  times  as  may  be  fixed  by  the  tax  commission 
of  Ohio  for  the  completion  thereof.     (106  v.  257,  Sec.  40.    W.  L.  Sec.  19.) 

Appointment  of  experts,  clerks,  etc.;    compensation. 

Seq.  5594.  Each  county  board  of  revision  shall  appoint  such  number  of  experts,  clerks 
and  employes  as  may,  from  time  to  time,  be  prescribed  for  it  by  the  tax  commission  of 
Ohio.  Such  experts,  clerks  and  employes  shall  hold  their  employments  for  such  time  as 
may  be  prescribed  by  the  tax  commission  of  Ohio.  The  compensation  of  such  experts, 
clerks  and  employes  shall  be  fixed  by  the  board  of  county  commissioners.  _  Such  experts, 
clerks  and  employes  shall  not  be  subject  to  the  provisions  of  any  civil  service  law  or  reg- 
ulation.    (106  v.  257,  Sec.  41.    W.  L.  Sec.  17.) 

Quorum;    investigations   and    hearings. 

Sec.  5595.  A  majority  of  a  county  board  of  revision  shall  constitute  a  quorum  to 
hear  and  determine  any  complaint,  and  any  vacancy  shall  not  impair  the  right  of  the  re- 
maining members  of  such  board  to  exercise  all  the  powers  thereof  so  long  as  a  majority 
remains.  Any  investigation,  inquiry  or  hearing  may  be  undertaken  or  held  by  or  before 
any  one  member  of  the  board  when  directed  so  to  do  by  the  board.  _  Any  investigation, 
inquiry,  hearing  or  decision  of  a  member  of  the  county  board  .of  revision,  when  approved 
and  confirmed  by  the  board,  and  so  shown  upon  its  record  of  proceedings,  shall  be  deemed 
to  be  the  official  action  of  the  board.     (106  v.  257,  Sec.  42.    W.  L.  Sec.  20.) 

Lawrs    respecting    valuations    shall    govern    the    board;     power    to    call    and    examine 
witnesses. 

Sec.  5596.  The  county  board  of  revision  shall  in  all  respects  be  governed  by  the  laws 
respecting  the  valuation  of  real  and  personal  property  and  shall  make  no  change  of  any 
valuation  except  in  accordance  with  such  laws.  The  county  board  of  revision  may  call 
persons  before  it  and  examine  them  under  oath  as  to  their  own  or  other's  property,  moneys, 
credits  and  investments  to  be  placed  on  the  tax  list  and  duplicate  for  taxation,  or  the  value 
thereof.  If  a  person  notified  to  appear  before  the  board  refuses  or  neglects  to  appear  at 
the  time  required,  or  appearing,  refuses  to  be  sworn  or  answer  any  question  put  to  him 
by  the  board  or  by  its  order,  the  chairman  of  the  board  shall  make  complaint  thereof,  in 
writing  to  the  probate  judge  of  the  county,  who  shall  proceed  against  such  person  in  like 
manner  as  is  provided  for  in  the  last  subdivision  of  chapter  three,  title  one,  part  second, 
of  the  General  Code.     (106  v.  257,  Sec.  43.     W.  L.  Sec.  26.) 

See  Section  3351   G.   C.    (106   v.   251,   §   19)    for  provisions  relating  to  bond   of  member  of 
county  board   of   revision. 

See   Section   3352,   G.    C.    106    v.    251,    as   to   their   oath    of   office. 


CHAPTER  FIVE. 
ASSESSING  OFFICERS.     (Continued.) 

MISCELLANEOUS    PROVISIONS. 

Section  Section 

2583.             Tax  list  and  duplicate ;    when  and  5G24-4.  Tax    commission    may    order    reas- 

how  prepared.  seasment. 

5588.  "Vacancies  :  how  filled.  5624-5.  How   reassessment   shall   be  made. 

5589.  Offices,   equipment   and   supplies.  5624-12.  Additional  powers  and  duties. 

5590.  Other  offices  :  who  prohibited  from  5624-13.  Public   records    and   accounts  may 

holding.  be   examined. 

5591.  Documents   open  to   public  inspec-  5624-14.       Property  subject  to  tax  in  another 

tion.  county :     duty     of     officers     dis- 

5622.  Notice  to   prosecuting  attorney   of  covering  same. 

violations.  5624-15.      Prosecuting     attorney     legal     ad- 

visor in   matters  of  taxation. 

Auditor's  tax  list  and  treasurer's  duplicate;    when  and  how  prepared. 

Sec.  2583.  On  or  before  the  first  Monday  of  July,  annually,  the  county  auditor  shall 
compile  and  make  up,  in  tabular  form  and  alphabetical  order,  separate  lists  of  the  names 
of  the  several  persons,  companies,  firms,  partnerships,  associations  and  corporations  in 
whose  names  real  or  personal  property  has  been  listed  in  each  townhip,  city,  village, 
special  district  or  separate  school  district  in  his  county,  placing  separately,  in  appropriate 
columns  opposite  each  name,  the  description  of  each-  tract,  lot  or  parcel  of  real  estate,  the 
value  of  each  tract,  lot  or  parcel  and  the  value  of  the  improvement  thereon,  if  any,  and 
in  a  separate  list  the  aggregate  value  of  the  personal  property  as  listed  therein  and  revised 
by  him,  or  the  county  board  of  revision,  as  the  case  may  be,  and  the  number  of  dogs  and 
the  value,  if  given  by  the  owner.  If  the  name  of  the  owner  of  any  tract,  lot  or  parcel  of 
real  estate  or  of  any  item  of  personal  property  is  unknown,  the  word  "unknown"  shall  be 
entered  in  the  column  of  names  opposite  said  tract,  lot,  parcel,  or  item.  Such  lists  shall 
be  prepared  in  duplicate.  On  or  before  the  first  Monday  of  September  in  each  year,  the 
county  auditor  shall  correct  such  lists  in  accordance  with  the  additions  and  deductions 
ordered  by  the  tax  commission  of  Ohio  and  by  the  county  board  of  revision,  and  shall 
certify  and  on  the  first  day  of  October  deliver  one  copy  thereof  to  the  county  treasurer. 
The  copies  prepared  by  the  county  auditor  shall  constitute  the  auditor's  tax  list  and 
treasurer's  duplicate  of  real  and  personal  property  for  the  current  year.  In  making  up 
such  tax  lists,  the  county  auditor  may  place  each  town  lot  in  its  numerical  order,  and  each 
separate  parcel  of  land  in  each  township  according  to  the  numerical  order  of  the  section. 
(106  V.  261,  Sec.  56.    W.  L.  Sec.  7.) 

Under  the  provisions  of  this  section,  the  old  apprai.«ement  must  necessarily  become  the 
tax  list  assessment  for  all  real  property  which  has  not  been  assessed  or  reassessed  under 
section  5548,  G.  C.,  and  said  valuations"  being  on  the  tax  list  for  the  current  year,  become 
the  subject   of  complaint   under   provision   of   section   5609,   G.    C. 

No  provision  of  the  Parrett-Whittemore  Act  (106  v.  246)  vests  in  the  county  auditor 
any  authority  to  originate  or  to  change  valuations  of  real  estate  listed  and  returned  to  him 
by  the  local  assessors  or  assistant  assessors,  as  the  case  may  be.  The  only  authority  in  the 
countj"  auditor  to  originate  or  to  change  the  valuations  of  personal  property  is  found  in  the 
provisions  of  sections  5388,   5400  and   5401,  G.   C.  —  A.  G.  R.   1916. 

Vacancies;    how   filled. 

Sec.  5588.  Vacancies  in  any  office  or  employment  provided  for  in  this  act,  for  which  a 
term  is  fixed  herein,  shall  be  filled  for  the  unexpired  term.  Vacancies  in  offices  or 
employments,  the  tenure  of  which  is  prescribed  by  the  tax  commission  of  Ohio,  shall  be 
filled  for  the  remainder  of  the  period  so  prescribed.  All  appointments  to  fill  vacancies 
shall  be  certified  in  the  manner  provided  in  this  act  for  original  appointments.  The  county 
auditor  shall  fortliwith  notifv  the  county  board  provided  for  in  section  31  of  this  act,  of 
any  vacancy  in  the  office  of  a  member  of  the  county  board  of  revision  in  his  county. 
Within  ten  days  after  receipt  of  such  notice,  such  board  shall  fill  the  vacancy.  (106  v.  270, 
Sec.  92.    W.  L.  Sec.  Z7.) 

Offices,   equipment   and    supplies. 

Sec.  5589.  The  county  commissioners  shall  furnish  for  the  county  board  of  revision  in 
each  county,  and  its  experts,  clerks  and  employes,  suitable  office  rooms  at  the  county  seat 

(23) 


24  THE   TAX    LAWS    OF   OHIO. 

and  shall  furnish  the_  county  auditor  for  his  own  office  and  for  the  county  board  of  revision, 
all  maps,  plats,  stationery,  blank  forms,  books,  supplies,  furniture  and  other  equipment 
necessary  for  the  proper  discharge  of  its  duties  and  for  the  preservation  and  safe  keeping 
of  its  books,  records  and  files.  Provided,  however,  that  the  maps,  plats,  stationery,  blank 
forms  and  other  supplies  and  equipment  used  by  the  county  auditor  shall,  so  far  as 
practicable,  be  used  also  by  the  county  board  of  revision.  (106  v.  270,  Sec.  93.  W.  L. 
Sec.  41.) 

Assessment  official  or  employe  shall  hold  no  other  office. 

Sec.  5590.  An  assessor,  member  of  a  county  board  of  revision  or  an  assistant,  expert, 
clerk  or  other  employe  of  a  county  board  of  revision  shall  not,  during  his  term  of  office,  or 
period  of  service  or  employment,  as  fixed  by  law  or  prescribed  by  the  tax  commission  of 
Ohio,  hold  any  other  public  office  of  trust  or  profit,  except  offices  in  the  state  militia  or  the 
office  of  notary  public.     (106  v.  270,  Sec.  95.     W.  L.  Sec.  38.) 

All   documents   shall   be    open   to   public   inspection. 

Sec.  5591.  All  files,  statements,  returns,  reports,  papers  or  documents  of  any  kind 
whatsoever  in  the  office  of  a  county  auditor  or  of  a  county  board  of  revision  or  in  the 
official  custody  or  possession  of  such  officer  or  board  shall  be  open  to  public  inspection. 
(106  V.  272,  Sec.  101.    W.  L.  Sec.  10.) 

Notice   to  prosecuting  attorney  of  violation  of  laws. 

Sec.  5622.  The  tax  commission  of  Ohio,  county  auditors  and  county  boards  of  revision 
shall  notify  the  prosecuting  attorney  of  the  proper  county  of  any  wilful  violation  of  the 
laws  relating  to  the  assessment  of  property  for  taxation  by  persons,  firms,  partnerships, 
associations  or  corporations,  for  which  a  penalty,  either  civil  or  criminal,  may  be  provided 
by  law.     (106  v.  264,  Sec.  65.     W.  L.  Sec.  49.) 

Tax  commission  may  order  reassessment. 

Sec.  5624-4.  The  tax  commission  of  Ohio  may  order  a  reassessment  of  the  real  or 
personal  property,  or  any  class  of  either,  in  any  district  or  subdivision  thereof,  when  in 
its  opinion,  such  property  has  been  unequally  or  improperly  assessed,  to  the  end  that  all 
classes  of  property  in  such  districts  shall  be  assessed  in  compliance  with  the  law.  (106 
V.  267  §  79.) 

The  term  "subdivision"  as  used  in  section  5624-4,  G.  C,  refers  to  the  parts  of  an  assess- 
ment district  in  the  case  where  the  county  auditor,  under  authority  of  section  3350  G.  C. 
(106  V.  251)  assigns  a  part  of  said  assessment  district  to  an  assistant  assessor  for  the  return 
of  personal  property  and  the  assessment  of  such  real  property  as  may  be  required  under  section 
5548,  G.  C,  and  said  term  applies  to  the  parts  of  said  assessment  district  as  subdivided.  Said 
term  also  refers  to  the  "part"  of  an  assessment  district  as  mentioned  in  the  above  provision 
of  section  5548,  G.  C,  A.  G.  R.  1916. 

How  reassessment  shall  be  made. 

Sec.  5624-5.  When  a  reassessment  is  ordered  in  any  district  or  subdivision  thereof, 
the  assessor  of  such  district,  or  an  assistant  assessor  to  be  appointed  by  the  auditor,  shall 
proceed  to  make  such  reassessment  in  the  manner  provided  by  law  for  making  original 
assessments.  Provided,  however,  that  if  the  tax  commission  of  Ohio  so  orders,  the 
county  auditor  shall,  in  the  case  of  personal  property,  make  such  re-assessment  by  revising 
and  correcting  the  statements  and  returns  on  file  in  his  office  without  taking  new  state- 
ments or  returns  from  the  persons  required  by  law  to  list  or  return  personal  property  for 
taxation.     (106  v.  267,  Sec.  80.     W.  L.  Sec.  63.) 

The  original  assessing  officers  as  to  real  and  personal  property  are  the  elected  assessors 
and  their  assistants,  except  when  a  reassessment  is  ordered  by  the  tax  commission  as  to  a 
class  of  personal  property,  when,  under  section  5624-5  G.  C,  the  reassessment  may  be  made 
by  the  county  auditor  himself  as  an  original  assessing  officer.  The  authority  to  make  original 
assessments  of  real  property  is  not  vested  in  the  county  auditor  by  any  provision  of  the 
Parrett-Whittemore  Act   (106  v.  246). 

For  powers  of  county  auditor  see  sections  5399,  5400,  5401,  5571,  5573,  and  5574,  G.  C. 
A.  A.  R.   1916. 

Additional   powers   and   duties. 

Sec.  5624-12.  In  addition  to  the  duties  specifically  imposed  by  law  upon  county  auditors, 
assessors,  assistant  assessors,  and  county  boards  of  revision,  they  and  each  of  them  shall 
perform  such  other  dtities  relating  to  the  assessment  of  property  for  taxation  or  the  levy  or 
collection  of  taxes  as  the  tax  commission  of  Ohio  in  the  exercise  of  its  powers  may,  from 
time  to  time,   direct,   and   in   the   discharge   of   such   duties   they  and   each   of   them   shall 


THE   TAX    LAWS   OF   OHIO.  25 

exercise  all   and  singular  the   powers   in  them   vested  by  this   act.     (106  v.  270,    Sec.   94. 
W.  L.  Sec.  46.) 

Assessment  officials  may  examine  and  make  memoranda  of  all  public  records  and  ac- 
counts. 

Sec.»  5624-13.  Each  county  auditor,  assessor,  assistant  assessor,  member  of  a  county 
board  of  revision  and  each  expert,  clerk,  or  employe  of  a  county  board  of  revision  may, 
at  all  reasonable  times,  examine  and  make  memoranda  from  any  and  all  records,  books, 
papers,  documents,  statements  or  accounts  of  record  or  on  file  in  any  public  office  of  any 
county,  township,  city,  village,  school  district  or  special  ta.xing  district  in  the  state, 
including  the  offices  of  justice  of  the  peace,  free  of  charge,  and  the  officers  thereof  shall 
furnish  information  of  any  and  all  matters  of  record  or  on  file  in  their  respective  offices, 
as  may  be  required  by  such  county  auditor  or  member  of  a  county  board  of  revision.  The 
tax  commission  of  Ohio,  or  any  person  or  persons  employed  by  the  commission  for  that 
purpose,  shall  have  like  powers,  and  in  addition  thereto  may  examine  and  make  memoranda 
from  any  records,  books,  papers,  documents,  statements  or  accounts  of  record  or  on  file  in 
any  office  or  department  of  the  state,  and  all  pubHc  officers,  including  officers  of  the  state, 
shall  furnish  to  the  tax  commission  of  Ohio  information  of  any  and  all  matters  of  record 
or  on  file  in  their  respective  offices,  as  may  be  required  by  the  commission.  Any  expert, 
clerk  or  employe  of  a  county  auditor  or  a  county  board  of  revision  or  person  employed  by 
the  ta.x  commission  of  Ohio  sliall  exhibit  the  written  order  of  the  county  auditor,  county 
board  of  revision  or  tax  commission  of  Ohio,  as  the  case  may  be,  before  being  entitled  to 
make  such  examination.  Nothing  in  this  act  shall  be  construed  or  held  to  authorize  rhe 
tax  commission,  or  any  of  its  agents  or  employes,  or  any  county  auditor  or  any  assessor 
or  board  of  revision,  to  examine  the  accounts  or  records  of  any  banking  or  financial 
institution  which  is  subject  to  official  inspection  under  the  laws  of  the  state  of  Ohio  or  of 
the  United  States,  nor  to  demand  or  receive  any  list  of  depositors,  stock  depositors, 
members  or  others  who  transact  business  in  or  with  such  institutions.  (106  v.  264,  Sec.  66. 
W.  L.  Sec.  52.) 

Duty  of  auditor  or  board  discovering  property  subject  to  tax  in  another  county. 

Sec.  5624-14.  If  any  count}-  auditor  or  county  board  of  revision  discovers  the  existence 
of  any  taxable  property  subject  to  be  listed  and  assessed  for  taxation  in  another  county, 
such  county  auditor  or  county  board  of  revision  shall  notify  the  county  auditor  of  the 
county  in  which  such  property  is  required  to  be  listed  and  assessed  and  shall  transmit 
to  such  county  auditor  by  mail  all  information  coming  to  their  knowledge  respecting  such 
property.  If  any  county  auditor  or  county  board  of  revision  discovers  or  has  reason  to 
believe  that  property  subject  to  be  listed  in  their  county  is  located  in  another  county,  or 
that  the  county  auditor  of  any  other  county  has  the  means  of  acquiring  any  information 
respecting  such  property,  such  county  auditor  or  county  board  of  revision  shall  notify  the 
county  auditor  of  such  other  county,  who  shall,  upon  request,  make  such  inquiries  and 
investigations  as  mav  be  required  and  furnish  tlie  same  to  such  county  auditor  or  county 
board  of  revision.  County  auditors  and  county  boards  of  revision  shall  have  and  exercise, 
in  making  the  inquiries  and  investigations  provided  for  in  this  section,  all  powers  in  them 
vested  by  any  provisions  of  law.     (106  v.  265,  Sec.  68.     W.  L.  Sec.  53.) 

Prosecuting  attorney  legal  adviser   in   matters   of   taxation. 

Sec.  5624-15.  The  prosecuting  attorney  sliall  lie  the  legal  adviser  of  the  county  auditor 
in  all  matters  relating  to  taxation  and  shall  prosecute  and  defend  all  actions  and  proceedings 
in  any  court,  in  connection  therewitli,  to  which  the  county  auditor  or  tlie  county  board  of 
revision  may  be  a  party ;  and  in  all  respects  act  as  the  attorney  of  the  county  auditor  or 
the  county  board  of  revision,  as  the  case  may  be.  He  shall,  unon  request  of  the  county 
auditor  or  county  board  of  revision,  appear  in  any  investigation  or  examination  which 
either  of  them  is  authorized  to  make  in  such  matters  and  examine  the  witnesses,  or  in  any 
other  manner  aid  them  in  such  investigation  or  examination.  The  attorney  general,  on  the 
request  of  the  tax  commission  of  Ohio,  shall  assist  the  prosecutiner  attornev  in  the 
performance  of  anv  duties  required  of  him  by  this  section,  (106  v.  263,  Sec.  64.  W.  L. 
Sees.  47,  48.) 


CHAPTER  SIX. 

ASSESSING  OFFICERS.     (Continued.) 

CRIMES  AND  OFFENSES. 


Section  Section 

12919.  Fraudulent  entry  by  auditor.  12924-6. 

12924.          Violating    rules    of    valuing    prop- 
erty. 12924-7. 

12924-1.     Refusal  to  fill  blanks,  exhibit  books 

and  papers.  12924-8. 

12924-2.      Forfeiture.  12924-9. 

12924-3.     Refusal  to  obey  order  of  tax  com-  12924-10. 
misison. 

12924-4.     Failure  to  list  or  value  property.  13415. 

12924-5.     Each    day    of    violation    shall    con- 
stitute separate  offense.  13421-8. 


Political  activity  of  officer  or  em- 
ploye. 

Divulging  information  acquired  ;  by 
auditor  or  member  of  board. 

Same  ;  by  assessor  or  employe. 

Penalty  for  fraudulent  valuation. 

Penalty  for  failure,  neglect,  refusal 
or  evasion  of  duty. 

Acting  as  agent  for  certain  com- 
panies in  default  for  taxes. 

Failure  to  make  levy  or  furnish 
estimates. 


Fraudulent  entry  of  tax   omission  by  county  auditor. 

Sec.  12919.  Whoever,  being  a  county  auditor,  fraudulently  places  upon  the  duplicate 
of  a  county,  as  a  tax  omission,  an  assessment  reported  to  him  by  a  ward  or  township 
assessor,  made  to  such  assessor  prior  to  the  third  Monday  of  May  by  a  taxpayer,  or 
an  assessment  made  by  a  board  of  equalization,  or  the  amount  of  a  return  made  by  a 
corporation,  joint  stock  company  or  other  person  required  by  law  to  make  return  to 
the_  auditor,  or  conspires  with  an  assessor  to  increase  the  number  or  amount  of  tax 
omissions,  if  the  amount  thereof  is  thirty-five  dollars  or  more,  shall  be  imprisoned  in 
the  penitentiary  not  less  than  one  year  nor  more  than  seven  years,  and  if  the  amount 
thereof  is  less  than  thirty-five  dollars,  shall  be  fined  not  more  than  two  hundred  dollars 
or  imprisoned  not  more  than  thirty  days,  or  both.     (R.  S.  Sec.  6973.) 


Violating  rules  for  valuing  personal  property. 

Sec.  _  12924.  Whoever,  being  an  assessor  of  personal  property,  member  of  a  board 
of  equalization,  county  auditor,  or  other  officer  connected  officially  with  the  listing  of 
personal  property,  wilfully  values  such  property  as  originally  listed,  or  subsequently  added 
to  the  tax  list  or  duplicate,  except  in  conformity  to  the  provisions  of  the  statute  gov- 
erning such  valuation,  shall  be  fined  two  hundred  dollars.     (R.  S.  Sec.  2739a.) 

Refusal  to  fill  blanks,  exhibit  books  and  papers. 

Sec.  12924-1.  Whoever,  being  an  officer,  agent  or  employe  of  any  public  utility,  com- 
pany, firm,  person,  co-partnership,  corporation  or  association,  subject  to  the  provisions  of 
any  law  which  the  tax  commission  of  Ohio  is  required  to  administer,  shall  fail  or  refuse  to 
fill  out  and  return  any  blanks,  as  required  by  such  law,  or  shall  fail  or  refuse  to  answer 
any  questions  therein  propounded,  or  shall  knowingly  or  willfully  give  a  false  answer  to 
any  such  question  where  the  fact  inquired  of  is  within  his  knowledge,  or  who  shall,  upon 
proper  demand,  fail  or  refuse  to  exhibit  to  such  commission  or  any  commissioner  or  any 
person  duly  authorized,  any  book,  paper,  account,  record  or  memoranda  of  such  public  utility, 
which  is  in  his  possession  or  under  his  control,  shall  be  fined  not  more  than  one  thousand 
dollars  for  each  oflfense.     (102  v.  224,  §  154.) 

Forfeiture. 

Sec.  12924-2.  A  forfeiture  of  not  less  than  five  hundred  dollars  nor  more  than  one 
thousand  dollars  shall  be  recovered  from  any  such  public  utility,  company,  firm,  person, 
co-partnership,  corporation  or  association  for  each  violation  of  the  next  preceding  section, 
when  such  officer,  agent  or  employe  acted  in  obedience  to  the  direction,  instruction  or 
request  of  such  public  utility,  company,  corporation  or  association  or  any  general  officer 
thereof.     (102  v.  224,  §  155.) 

Refusal  to  obey  order  of  tax  commission. 

Sec.  12924-3.  Whoever  violates  any  provision  of  a  law,  which  the  tax  commission  of 
Ohio  is  required  to  administer,  or  neglects  or  refuses  to  perform  any  duty  therein  required, 

(26) 


THE   TAX    LAWS    OF   OHIO.  27 

for  which  a  penalty  has  not  otherwise  been  provided,  or  neglects  or  refuses  to  obey  any 
lawful  requirement  or  order  made  by  such  commission,  for  every  such  violation,  failure 
or  refusal,  shall  be  lined  not  less  than  twenty-tive  dollars  nor  more  than  one  thousand 
dollars  for  each  offense.  In  construing  and  enforcing  the  provisions  of  this  section,  the 
act,  omission  or  failure  of  any  officer,  agent  or  other  person  acting  for  or  employed  by 
any  public  utility,  company,  firm,  person,  co-partnership,  corporation  or  association  acting 
within  the  scope  of  his  employment,  shall,  in  every  case  be  the  act,  omission  or  failure  of 
such  public  utility,  company,  firm,  person,  co-partnership,  corporation  or  association.  (102 
v.  224,  §  156.) 

Failure  to  list  or  value  property. 

Sec.  12924-4.  Whoever,  being  a  member  of  the  tax  commission  of  Ohio,  or  an  assessor 
or  a  member  of  a  county  board  of  equalization,  or  a  person  whose  duty  it  is  to  list,  value, 
assess  or  equalize  real  or  personal  property  for  taxation,  shall  knowingly  or  wilfully  fail 
to  list  or  return  for  assessment  or  valuation,  any  real  estate  or  personal  property,  or 
knowingly  or  wilfully  lists  or  returns  for  assessment  or  valuation  any  real  or  personal 
property  at  any  other  than  its  true  value  in  money,  or  shall  wilfully  or  knowingly  fail  to 
equalize  any  real  or  personal  property  according  to  its  true  value  in  money,  shall  be  fined 
not  less  than  fifty  dollars  nor  more  than  five  hundred  dollars  and  in  addition  thereto,  if  he 
be  an  officer,  shall  forfeit  his  office  or  position.     (102  v.  224,  §  157.) 

Each  day  of  violation  shall  constitute  separate  offense. 

Sec.  12924-5.  Every  day  during  which  any  public  utility,  company,  corporation,  asso- 
ciation, firm,  co-partnership,  otficer,  or  individual,  subject  to  the  provisions  of  any  law 
which  the  tax  commission  of  Ohio  is  required  to  administer,  or  any  officer,  agent  or 
employe  thereof  shall  wilfully  fail  to  observe  and  comply  with  any  order  or  direction  of 
such  commission  or  to  perform  any  duty  enjoined  by  such  law,  shall  constitute  a  separate 
and  distinct  offense.     (102  v.  224,  §  158.) 

Political  activity  cause  for  removal  of  officer  or  employe. 

Sec.  12924-6.  An  assessor,  assistant  assessor,  member  of  a  county  board  of  revision, 
member  of  the  tax  commission  of  Ohio,  or  any  assistant,  expert,  clerk  or  other  employe 
of  a  county  board  of  revision  or  the  tax  commission  of  Ohio,  who  holds  any  position  on 
or  under  any  committee  of  a  political  party,  or  who  subscribes  or  pays  any  money  or  other 
thing  of  value  to  any  person  or  organization  for  the  purpose  of  promoting  or  defeating 
or  otherwise  influencing  any  legislation,  or  who  circulates  any  initiative  or  referendum 
petition,  shall  be  removed  from  his  office  or  employment  in  the  manner  prescribed  for 
removals  by  this  act,  and  shall  be  fined  not  more  than  one  hundred  dollars  for  each  such 
offense.     (106  v.  271,  Sec.  96.) 

Penalty  for  divulging  information  acquired  as  auditor  or  member  of  board. 

_  Sec.  12924-7.  Whoever,  being  a  county  auditor  or  a  member  of  a  county  board  of 
revision,  divulges,  except  in  the  performance  of  his  duties  or  upon  the  order  of  the  tax 
commission  of  Ohio,  or  when  called  upon  to  testify  in  any  court  or  proceeding,  any 
information  acquired  by  him  in  the  exercise  of  the  powers  in  him  vested  by  any  provision 
of  this  act  or  while  claiming  to  exercise  any  such  powers,  in  respect  to  the  transactions, 
property  or  business  of  any  person,  company,  firm,  corporation,  association  or  partnership, 
shall  be  fined  not  less  than  fifty  dollars  nor  more  than  three  hundred  dollars,  and  shall 
thereafter  be  disqualified  from  acting  in  any  official  capacity  whatever  in  connection  with 
the  assessment  or  collection  of  taxes.     (106  v.  271,  Sec.  97.) 

Penalty  for  divulging  information  acquired  as  an  assessor  or  employe. 

Sec.  12924-8.  Whoever,  being  an  assessor,  assistant  assessor  or  an  expert,  clerk  or 
employe  of  a  county  auditor  or  county  board  of  revision,  divulges,  except  in  the  performance 
of  his  duties  or  upon  the  order  of  the  tax  commission  of  Ohio  or  in  his  report  to  the 
county  auditor  or  to  the  county  board  of  revision,  as  the  case  may  be,  or  when  called  upon 
to  testify  in  any  court  or  proceeding,  any  information  acquired  by  him  in  the  exercise  of 
the  powers  in  him  vested  by  any  provision  of  law,  or  while  claiming  to  exercise  such 
powers  in  respect  to  the  transactions,  property  or  business  of  any  person,  company,  firm, 
corporation,  association  or  partnership,  shall  be  fined  not  less  than  fifty  dollars  nor  more 
than  three  hundred  dollars,  and  shall  thereafter  be  disqualified  from  acting  in  any  official 
capacity  whatsoever  in  connection  with  the  assessment  or  collection  of  taxes.  (106  v.  271. 
Sec.  98.) 


28  THE   TAX    LAWS    OF   OHIO. 

Penalty  for  fraudulent   valuation. 

Sec.  12924-9.  Whoever,  being  an  assessor,  assistant  assessor,  county  auditor  or  a 
member  of  a  county  board  of  revision,  or  a  deputy  county  auditor,  or  an  expert,  clerk  or 
employe  of  a  county  board  of  revision,  vi^ilfully  and  fraudulently  values  any  real  or  personal 
property  for  taxation,  except  at  the  true  value  thereof  in  money,  as  provided  by  lav^^,  shall 
be  fined  not  less  than  two  hundred  dollars  nor  more  than  one  thousand  dollars.  (106  v.  271, 
Sec.  99.) 

Penalty  for  failure,  neglect,  refusal  or  evasion  of  duty. 

_  Sec.  12924-10.  Whoever,  being  a  county  auditor  or  a  member  of  a  county  board  of 
revision  or,  an  assessor,  assistant  assessor,  expert,  clerk,  or  other  employe  of  a  county 
auditor  or  a  county  board  of  revision,  refuses  or  know^ingly  neglects  to  perform  any  duty 
enjoined  on  him  by  law,  or  consents  or  connives  at  any  evasion  of  the  provisions  of  this 
act  or  of  title  1,  part  second  of  the  General  Code,  whereby  property  required  to  be  assessed 
is  unlawfully  exempted,  or  the  valuation  thereof  entered  at  less  than  its  true  value,  for 
each  such  neglect,  refusal,  consent  or  connivance,  shall  be  fined  not  less  than  one  hundred 
dollars  nor  more  than  one  thousand  dollars.     (106  v.  271.  Sec.  100.     W.  L.  Sec.  45.) 

Acting  as  agent,  etc.,  for  certain  companies   in  default   of  taxes. 

Sec.  13415.  Whoever,  directly  or  indirectly,  acts  as  agent,  or  transacts  any  business 
on  account  of  or  for  the  benefit  of  an  express,  telegraph,  telephone  or  insurance  company, 
against  which  taxes  have  been  assessed  in  any  county  in  this  state  and  remain  unpaid 
for  twenty  days  after  the  time  provided  by  law  for  the  payment  thereof,  shall  be  fined 
not  less  than  one  hundred  dollars  nor  more  than  five  hundred  dollars  or  imprisoned  in 
the  county  jail  and  fed  on  bread  and  water  only  not  more  than  thirty  days,  or  both. 
The  payment  of  such  unpaid  tax  by  an  agent  or  other  person,  shall  not  be  a  violation 
of  this  section.     (R.  S.  Sec.  2843.) 

Failure   to   make   levy   or   furnish   estimates;    penalty. 

Sec.  13421-8.  Whoever,  being  charged  with  the  duty  of  making  any  levy  or  furnishing 
any  estimates  or  budgets  requesting  any  levy  or  allowance  for  the  construction,  improve- 
ment, maintenance  or  repair  of  any  public  highway,  bridge  or  culvert,  shall  fail  to  make 
such  levy  or  allowance,  or  furnish  such  estimate,  budget  or  request  shall  be  fined  not  more 
than  two  hundred  dollars,  nor  less  than  twenty-five  dollars.     (106  v.  660,  §  285.) 


CHAPTER  SEVEN. 


CONSTITUTIONAL  PROVISIONS. 


ARTICLE  TWO. 

uegislative. 
Section 
1.        Tn   whom   power   is  vested. 


Section 


le. 


1. 
2. 
3. 
4. 
5. 


Initiative  and  Referendum. 
Use   of   Initiative   and    Referendum   lim- 
ited. 

ARTICLE   TWELVE. 

FINANCE    AND    TAXATION. 

Poll  Tax. 

Taxation  by  uniform  rule  ;  exemption. 

Banks    and    bankers. 

Revenue. 

Levying  of  taxes. 


6. 

7. 


10. 
11. 


4. 
6. 


Debt  for  internal  improvement. 

Taxation  of  inheritances. 

Taxation  of  incomes. 

Apportionment    of    inheritance    and    in- 
come ta.x. 

Taxation  of  franchise  and  production  of 
minerals. 

Sinking  fund. 


ARTICLE  THIRTEEN. 

CORPORATIONS. 

Corporate   property   subject  to  taxation. 
Organization  of  cities,  etc. 


ARTICLE  II. 

LEGISLATIVE. 

In   whom   legislative  power  is  vested.     Initiative  and   Referendum. 

Sec.  1.  The  legislative  power  of  the  state  shall  be  vested  in  a  general  assembly  con- 
sisting of  a  senate  and  house  of  representatives  but  the  people  reserve  to  thernselves  the 
power  to  propose  to  the  general  assembly  laws  and  amendments  to  the  constitution,  and  to 
adopt  or  reject  the  same  at  the  polls  on  a  referendum  vote  as  hereinafter  provided.  They 
also  reserve  the  power  to  adopt  or  reject  any  law,  section  of  any  law  or  any  item  in  any  law 
appropriating  money  passed  by  the  general  assembly,  except  as  hereinafter  provided,  and 
independent  of  the  general  assembly  to  propose  amendments  to  the  constitution  and  to 
adopt  or  reject  the  same  at  the  polls.  The  limitations  expressed  in  the  constitution,  on  the 
power  of  the  general  assembly  to  enact  laws,  shall  be  deemed  limitations  on  the  power 
of  the  people  to  enact  laws.     (As  amended  September  3,  1912.) 

Original  §  1  read  as  follows  :  "Sec.  1.  In  whom  legislative  power  is  vested.  The  legisla- 
tive power  of  this  state  shall  be  vested  in  a  general  assembly,  which  shall  consist  of  a  senate, 
and  a  house  of  representatives.      See  Const.  1802,  Art.  1,  §  1. 


The  same  provision,  in  nearly  the  same  words,  is  found  in  the  former  constitution.  That 
includes  all  legislative  power  which  the  object  and  purposes  of  the  state  government  may 
require,  and  ve  must  look  to  other  provisions  of  the  constitution  to  see  how  far,  and  to  what 
extent,  legislative  direction  is  qualified  or  restricted.  Hence  the  difference  between  the  con- 
stitution of  the  United  States  and  a  state  constitution  such  as  ours.  In  the  former  we  look  to 
see  it  'he  power  i.~  expressly  given;  in  the  latter  to  see  if  it  is  denied  or  limited:  Baker  v. 
Cincinnati.    11    O    S.    53  4.  ,     ,        ^ 

By  the  terms  of  our  state  constitution,  "the  legislative  power  of  the  state  is  declared  to 
be  "vested  in  the  general  assembly."  This  grant  of  power  Is  general  in  its  terms,  not  special  : 
it  embraces  all  such  legislative  power  as  the  people  of  the  state  could,  under  the  federal  con- 
stitution center  —  the  whole  "legislative  power  of  the  state."  The  limitations  upon  the  exer- 
cise of  the  power  thus  broadly  conferred,  are  special,  and  are  to  be  found  in  other  parts  of 
the   same   instrument  :    Baker   v.    City    of    Cincinnati.    11    O.    S.    534. 

Whatever  power  of  taxation  resides  in  the  general  assembly,  does  so  as  an  incident  of 
the  general  legisilative  authoritv  delegated  to  that  body  by  Art.  II,  §  1 :  Board  of  Education  v. 
State.    F-1    O.    S.    531. 

The  power  to  impose  taxes  Is  a  legislative  power,  and  is  vested  in  the  general  assembly 
by  §  1.  of  Art.  II,  of  the  constitution  :  State,  ex  rel.,  v.  Guilbert,  70  O.  S.  229  ;  see,  to  the 
same  effect  Telegraph  Co  v.  Poe,  61  Fed.  449,  8  O.  F.  D.  158  ;  Insurance  Co.  v.  Commissioners, 
99    Fed.    846,    13    O.    F.    D.    198.  .  ,      . 

In  our  present  constitution,  as  well  as  in  the  former,  the  general  grant  of  legislative 
authoritv  includes  the  power  of  taxation  in  all  its  forms.  Restrictions  upon  its  exercise  are  to 
be  looked  fdr  in  other  parts  of  the  instrument:    Hill   v.  Higdon.   5   O.    S.   243. 

The  general  grant  of  legislative  power  vested  in  the  general  assembly  by  this  section 
includes  the  power  to  collect  revenue  for  public  purposes  and  the  limitations  on  the  exercise 
of  this  power  are  to  he  found  in  other  provisions  of  this  instrument,  and  in  the  constitution  of 
the   United    States:     Telegraph    Co.    v.    IMayer,    28    O.    S.    5  21. 

The  power  of  taxation  is  limited,  taut  not  conferred  by  Art.  XII,  §2,  of  the  constitution. 
It  is  included  In  the  legislative  power  conferred  on  the  general  assembly  by  Art.  II.  5  1.  of  that 
instrument.  The  limitation  is  on  the  power  to  raise  revenue  by  the  taxation  of  property  ;  all 
other  recognized  modes  of  exercising  the  power  may  be  resorted  to  by  the  legislature  when- 
ever in  its  wisdom  it  may  be  deemed  necessary  :  Adler  v.  Wliitbeck.  44  O.  S.  539. 

(29) 


30 


THE    TAX    LAWS    OF   OHIO. 


The  power  to  authorize  assessments,  as  distinguished  from  taxes  proper,  is  comprehended 
In  the  general  grant  of  legislative  power  to  the  general  assembly  :  Reeves  v.  Treasurer,  8  O. 
S.    333. 

The  power  to  authorize  assessments  for  the  construction  of  free  turnpike  roads,  and  the 
opening  of  drains,  as  well  as  for  the  improvement  of  streets  and  sidewalks,  exists  to  the  same 
extent  under  the  present  constitution  as  under  that  of  1802  :  Reeves  v.  Treasurer,  8  O.   S.   333. 

The  legislature,  in  the  exercise  of  the  general  power  of  taxation,  as  distinguished  from 
the  i^ower  of  local  ass-e&sment,  may  create  a  special  taxing  district  without  regard  to  municipal 
or  political  sul.divi?  ions  of  the  state,  and  may  levy  a  tax  on  all  property  within  such  district 
by  a  uniform  rule,  according  to  its  true  value  in  money,  for  the  purpose  of  defraying  the 
expenses  of  constructing  and  maintaining  public  roads  therein  :    Bowles  v.  State,  37  O.  S.   35. 

A  per  capita  tax  on  dogs  is  not  inhibited  by  the  constitution.  While  the  purpose  of  a) 
statute  imposing  such  tax  is  the  protection  of  woolgrowers,  it  is  an  exercise  of  the  police 
power,  and  not  of  the  taxing  power  vested  in  the  general  assembly  :  Hoist  v.  Roe,  39  O.  S.  340. 

The  legislative  branch  has  the  exclusive  power  of  taxation.  It  may  in  the  absence  of 
constitutional  restrictions  delegate  the  taxing  power  to  municipalities  in  such  measure  as  it 
deems  expedient,  but  it  can  not  confer  any  greater  power  than  the  state  itself  possesses,  and 
it  must  observe  the  restrictions  and  limitations  of  the  organic  law  :  State,  ex  rel.,  v.  Toledo, 
48    O.    S.    112. 

It  was  at  first  held  that  a  provision  in  the  charter  of  a  corporation  fixing  the  rate  of 
taxation  upon  its  property  was  a  valid  contract  which  the  state  had  the  right  to  make  under 
the  provisions  of  the  constitution  of  1802  —  State  v.  Commercial  Bank,  7,  O.  (pt.  1)  125. 
Subsequently  an  act  was  passed,  the  operation  of  which  was  to  increase  the  taxes  of  certain 
banks  over  that  fixed  in  their  charters,  and  the  supreme  court  of  the  state  then  held  (Bank  v. 
Debolf,  1,  O.  S.  591)  that  as  the  power  of  taxation  is  a  part  of  the  legislative  sovereignty  of  the 
state,  and  is  not  the  subject  of  contract,  of  barter,  or  sale  by  the  legislature,  such  charter 
contracts  were  void  ;  see,  to  the  same  effect,  Debolt  v.  Trust  Co.,  1  O.  S.  563  ;  Knoup  v.  Piqua 
Bank,  1  O.  S.  603;  Toledo  Bank  v.  Bond,  1  O.  S.  622;  Plank  Road  Co.  v.  Husted,  3  O.  S.  578; 
Bank  v.  Wilbor,  7  O.  S.  481  ;  Skelly  v.  Bank,  9  O.  S.  606. 

The  supreme  court  of  the  United  States,  however,  held  such  contracts  to  be  valid  :  Dodge 
V.  Woolsey,  59  U.  S.  (18  How.)  331;  Bank  v.  Debolt,  59  U.  S.  (18  How.)  380;  Bank  v. 
Thomas,   59  U.   S.    (18  How.)   384;   Piqua  Bank  v.  Knoop,   57  U.   S.    (16   How.)    369. 

The  supreme  court  of  Ohio  eventually  yielded  to  the  authority  of  the  supreme  court  of 
the  United  States  upon  the  specific  statutory  contracts  for  exemption,  which  had  been  con- 
sidered by  the  supreme  court  of  the  United  States :  State,  ex  rel.,  v.  Moore,  5  O.  S.  444  ; 
Bank   v.    Lewis,    5    O.    S.    447. 

It  is  now  well  settled  that  under  the  present  constitution  the  taxing  power,  which  con- 
stitutes a  branch  of  the  legislative  power,  and  which  is  of  vital  importance,  and  essential  to 
the  existence  of  government,  can  not  be  surrendered  or  abandoned,  either  in  whole  or  in  part, 
by  the  legislature,  to  promote  private  and  individual  interests,  so  as  to  limit  the  power  and 
control  of  future  legislation  over  it ;  but  like  the  right  of  eminent  domain,  and  the  right  of 
control  over  existing  laws  by  amendment  and  repeal,  both  of  which  are  also  vital  and  essen- 
tial prerogatives  of  the  legislative  power,  must  continue  in  unabridged  subserviency  to  the 
public  safety  and  welfare,  the  original  and  paramount  purpose  of  the  delegation  of  all  civil 
power  by  the  people:  Bank  v.  Bond,  1  O.  S.  622;  see,  also,  Debolt  v.  Trust  Co.,  1  O.  S.  563; 
Bank  v.  Debolt,  1  O.  S.  591  ;  Knoup  v.  Piqua  Bank,  1  O.  S.  603  ;  Plank  Road  Co.  v.  Husted, 
3   O.   S.   578  ;   Bank  v.   Wilbor,   7   O.   S.    481  ;    Skelly  v.   Bank,    9   O.    S.    606. 

Use   of  initiative   and   referendum   limited. 

Sec.  le.  The  powers  defined  herein  as  the  "initiative"  and  "referendum"  shall  not  be 
used  to  pass  a  law  authorizing  any  classification  of  property  for  the  purpose  of  levying 
different  rates  of  taxation  thereon  or  of  authorizing  the  levy  of  any  single  tax  on  land 
or  land  values  or  land  sites  at  a  higher  rate  or  by  a  different  rule  than  is  or  may  be 
applied  to  improvements  thereon  or  to   person  property.      (Adopted   Sept.   3,.  1912.) 

ARTICLE  XII. 

FINANCE     AND     TAXATION. 

This  article  as  originally  adopted  contained  onlv  six  sections,  corresponding  to  the  first 
six  sections  of  the  present  article.  Of  these  Section  2  was  amended  in  1905.  No  other  changes 
were  made  until  September  3,  1912,  when  Sections  1,  2  and  6  were  amended  and  Sections  7,  8, 
9,   10   and    11   were  added   to   the   article. 

The  provisions  of  Art.  XII,  of  the  constitution  of  Ohio,  are  not  grants  of  power  to  the 
legislature,  but  limitations  and  restrictions  on  the  general  powers  conferred  by  Art.  II,  §  1. 
Thus,  Art.  XII,  which  relates  to  taxation,  is  not  a  delegation  of  authority  to  raise  revenue, 
but  a  limitation  of  that  power  as  conferred  by  Art.  II,  §  1 :  Telegraph  Co.  v.  Mayer,  28 
O.    S.    521. 

In  forming  the  constitution  of  this  state,  the  necessity  for  taxation  was  recognized 
on  the  one  hand,  and  the  dangers  incident  to  the  exercise  of  the  power  on  the  other ;  ajid  to 
provide  what  was  necessary  for  the  one,  and  against  the  dangers  of  the  other,  Art.  XII,  of 
the  present  constitution  was  adopted.  It  prohibits  one  form  of  odious  taxation  and  forbids 
the  contracting  of  debts  by  the  state  for  internal  improvements,  which  might  be  so  used  as  to 
create   a  necessity  for  oppressive  taxation  :    Chamberlain  v.    Cleveland,    34   O.    S.    551. 

Before  the  adoption  of  the  present  constitution  the  whole  matter  of  taxation  was  com- 
mitted to  the  discretion  of  the  general  assembly.  It  might  be  levied  upon  such  property  and 
in  such  proportion  as  that  body  saw  fit.  The  right  to  make  exceptions  and  exemptions  was 
unquestionable.  But  this  discretion  no  longer  exists.  The  public  burdens  are  made  to  rest 
upon  the  property  of  the  state,  and  whenever  money  is  to  be  raised  by  taxation,  the  positive 
injunction  is,  that  laws  shall  be  passed,  taxing  by  a  uniform  rule,  all  moneys,  credits,  invest- 
ments in  bonds,  stocks,  joint  stock  companies,  or  otherwise ;  and  also  all  real  and  personal 
property,  according  to  its  true  value  in  money :    Zanesville  v.  Richards,   5  O.   S.   589. 


THE   TAX    LAWS    OF   OHIO.  •       3 1 

The  provisions  of  this  article  are  not  grants  of  power  to  the  legislature,  but  limitations 

and    restrictions    on    the    general    powers    conferred    by   §    1,    Art.    II :    Telegraph    Co.  v.    Mayer, 
28    O.    S.    521. 


Poll    tax. 

Sec.  1.     No  poll  tax  shall  ever  be  levied  in  this  state,  or  service  required,  which  may 
be  commuted  in  money  or  other  thing  of  value.     (As  amended  September  3,  1912.) 

Original  §  1  read  as  follows  :  "Sec.  1.  [Poll  tax.]  The  levying  of  taxes,  by  the  poll,  is 
grievous  and  oppressive ;  therefore,  the  general  assembly  shall  never  levy  a  poll  tax,  for  county 
or  state  purposes.      (See  Const.   1802,  Art.   VIII,  §   23.)" 


This  section  forbids  a  poll  tax  as  a  possible  method  of  taxation  :  Adler  v.  Whitbeck,  44 
O.   S.   539. 

The  prohibition  upon  a  poll  tax  shows  that  the  property,  and  not  the  person  of  the 
owner,  is  the  subject  of  taxation:  Creech  v.  Railway,  2  O.  N.  P.   164,  3  O.  D.    (N.  F.)    265. 

Taxation  by  uniform  rule;   exemption. 

Sec.  2.  Laws  shall  be  passed,  taxing  by  a  uniform  rule,  all  moneys,  credits,  investments 
in  bonds,  stocks,  joint  stock  companies,  or  otherwise ;  and  also  all  real  and  personal  prop- 
erty according  to  its  true  value  in  money,  excepting  all  bonds  at  present  outstanding  of 
the  state  of  Ohio  or  of  any  cit}',  village,  hamlet,  county,  or  township  in  this  state  or  which 
have  been_  issued  in  behalf  of  the  public  schools  in  Ohio  and  the  rneans  of  instruction 
in  connection  therewith,  which  bonds  so  at  present  outstanding  shall  be  exempt  from  tax- 
ation ;  but  burying  grounds,  public  school  houses,  houses  tised  exclusively  for  public  wor- 
ship, institutions  used  exclusively  for  charitable  purposes,  public  property  used  exclusively 
for  any  public  purpose,  and  personal  property,  to  an  amount  not  exceeding  in  value  five 
hundred  dollars,  for  each  individual,  may,  by  general  laws,  be  exempted  from  taxation ; 
but  all  such  laws  shall  be  subject  to  alteration  or  repeal;  and  the  value  of  all  property,  so 
exempted,  shall,  from  time  to  time,  be  ascertained  and  published  as  may  be  directed  by 
law^     (As  amended  September  3,  1912.) 

Section  2,  as  amended  November  7,  1905,  read  as  follows :  "Sec.  2.  [Taxation  by 
uniform  rule  ;  exemption.]  Laws  shall  be  passed,  taxing  by  a  uniform  rule,  all  moneys,  credits, 
investments  in  bonds,  stocks,  joint  stock  companies,  or  otherwise;  and  also  all  real  and  per- 
sonal property  according  to  its  true  value  in  money,  excepting  lionds  of  the  state  of  Ohio, 
bonds  of  any  city,  village,  hamlet,  county,  or  township  in  this  state,  and  bonds  issued  in  behalf 
of  the  public  schools  of  Ohio  and  the  means  of  instruction  in  connection  therewith,  which  bonds 
shall  be  exempt  from  taxation  ;  but  burying  grounds,  public  schoolhouses,  houses  used  exclu- 
sively for  public  worship,  institutions  of  purely  public  charity,  public  property  used  exclusively 
for  any  public  purpose,  and  personal  property,  to  an  amount  not  exceeding  in  value  two  hun- 
dred dollars,  for  each  individual,  may,  by  general  laws,  be  exempted  from  taxation  :  but  all 
such  laws  shall  be  subject  to  alteration  or  repeal  ;  and  the  value  of  all  property,  so  exempted, 
shall,  from  time  to  time,  be  ascertained  and  published,  as  may  be  directed  bv  law.  [As  amended 
November   7,    1905;    in   effect   January    1,    1906:    97   v.    652.]" 

Original  §  2  read  as  follows :  "Sec.  2.  [Taxation  by  uniform  rule.]  Laws  shall  be 
passed,  taxing  by  a  uniform  rule,  all  moneys,  credits,  investriients  in  bonds,  stocks,  joint  stock 
companies,  or  otherwise;  and  also  all  real  and  personal  property,  according  to  its  true  value 
in  money  ;  but  burying  grounds,  public  schoolhouses,  houses  used  exclusively  for  public  worship, 
institutions  of  purely  public  charity,  public  property  used  exclusively  for'  any  public  purpose, 
and  personal  property,  to  an  amount  not  exceeding  in  value  two  hundred  dollars,  for  each 
individual,  may,  by  general  laws,  be  exempted  from  taxation  ;  but  all  such  laws  shall  be  sub- 
ject to  alteration  or  repeal  :  and  the  value  of  all  property,  so  exempted,  shall,  from  time  to 
time,   be   ascertained   and    published,    as   may  be   directed    by   law." 


Amendments  —  Tender  this  section  as  originally  adopted  public  bonds  wore  taxable.  This 
section  was  amended  November  7,  1905.  by  the  insertion  of  the  following  provision  :  "Excepting 
bonds  of  the  state  of  Ohio,  bonds  of  any  city,  village,  hamlet,  county  or  toT^mship  In  this 
state,  and  bonds  issued  in  behalf  of  the  public  schools  of  Ohio  and  the  means  of  instructions 
in  connecting  therewith,  which  bonds  shall  be  exempt  from  taxation".  The  effect  of  this 
amendment  was  to  exemnt  all  public  bonds  from  taxation.  The  section  was  aerain  amended 
September  S.  1912.  and  the  provision  above  quoted  was  changed  to  read  as  follows:  "Kxcept- 
inc"  all  bonds  at  present  outstanding  of  the  state  of  Ohio  or  of  any  city,  village,  hamlei;, 
county,  or  township  in  this  state  or  ■wdiirli  has  been  issued  in  behalf  of  the  public  schools  in 
Ohio  and  the  moans  of  ipstr\ictinn  in  conrectinn  therewith,  which  bonds  so  at  present  out- 
standing shall  be  exemnt  from  taxation".  The  effect  of  this  amendment  is  to  make  all  public 
bonds  issued  after  its  takincr  effort  on  .January  1,  1913  taxable,  while  such  bonds  outstanding 
prior  to   that  date   are  exempt   from  taxation. 

Other  changes  in  this  section  made  by  the  amendment  of  Sentember  3.  1912  were,  the 
substitution  of  the  phrase  "institutinns  used  exclusivelv  for  charitable  purposes,"  for  the  phrase 
"institutions  of  purelv  public  charity,"  and  char^'iP'r  the  amount  of  personal  property  that  may 
be  exempteri  for  each   indi\idual  from  "two  himdred  dollars"  to  "five  hundred   dollars". 


This  section  does  not  tax  propertv  :  it  only  provides  that  laws  shall  be  passed  tax'ne  all 
properlv.  real  and  personal,  bv  a  uniform  rule  accordintr  to  its  true  value  in  money.  Neither 
does  this  section  attempt  to  exempt  propertv  frnrn  taxation,  but  it  defnes  T\-hat  property  mav 
he  exempteri  hv  creneral  laws  of  the  legislature;  IMartindill  v.  Sanger.  R  O.  N.  P.  506,  11  O.  D. 
(N.     P.)      727.' 


32  THE   TAX    LAWS    OF   OHIO. 

Article  12,  Section  2,  of  the  constitution,  is  a  limitation  upon  the  taxing  power,  so  far  as 
the  same  applies  to  taxation  of  property,  both  as  to  the  method  of  taxation  and  the  character 
and  amount  of  property  which  may  be  lawfully  exempted  from  taxation,  and  furnishes  the 
governing  principle  for  all  laws  authorizing  taxes  for  general  revenue  on  property  :  State, 
ex   rel.,   v.   Guilbert,    70    O.    S.    229. 

The  constitution  provides  that  laws  shall  be  passed  taxing  by  a  uniform  rule  all 
property.  This  provision  does  not  execute  itself.  If  no  law  has  been  enacted,  no  tax  can 
be  imposed.  Sebastian  v.  Ohio  Candle  Company,  27  O.  S.  463  citing  PYazer  v.  Siebern,  16 
O.     S.     615. 

Without  express  authority  of  law,  no  tax,  either  for  state,  county,  township,  or 
corporation  purposes,  can  be  levied  ;  and  we  see  no  reason  to  doubt  that  this  section  of  the 
constitution  is  equally  applicable  to,  and  furnishes  the  governing  principle  for,  all  laws 
authorizing  taxes  to  be  levied  for  either  purpose.  The  great  ob.iect  of  the  provision  was 
to  secure  equality  and  uniformity  in  the  imposition  of  these  public  burdens.  The  convention 
was  very  well  aware  that  much  the  largest  part  would  be  required  to  answer  the  purposes 
of  these  local  subdivisions ;  and  equally  well  that  it  could  only  be  levied  as  the  general 
assembly    should    provide :     Zanesville    v.    Richards,    5    O.    S.    589. 


Section  2,  of  Art.  XII,  is  not  a  grant  of  power,  but  a  regulation  of  the  power  already 
granted  in  the  first  section  of  the  second  article.  The  expression  is,  "laws  shall  be  passed," 
not  that  the  "general  assembly  shall  have  the  power  to  pass."  So  of  everj'^  provision  in  the 
twelfth  article,  they  either  prohibit  or  regulate  the  exercise  of  the  power  of  taxation  in 
specified    instances:     Baker    v.     Cincinnati,     11     O.     S.     534. 

The  power  of  taxation  is  limited,  but  not  conferred  by  §  2,  Art.  XII,  of  the  constitu- 
tion. The  limitation  is  on  the  power  to  raise  revenue  by  the  taxation  of  property ;  all 
other  recognized  modes  may  be  resorted  to  by  the  legislature.  The  power  of  taxation  is 
included  in  the  legislative  power  conferred  on  the  general  assembly  by  §  1,  Art.  II,  of  the 
constitution:     Adler    v.^Whitbeck,    44    O.    S.    539. 

This  section  is  not  a  grant  of  power,  but  a  regulation  or  limitation  rather,  of  the 
taxing  power  comprised  in  the  general  legislative  power  of  the  state  vested  in  the  general 
assembly:    Anderson   v.    Brewster,    44   O.    S.    576. 


This  section  does  not  prevent  the  leeislature  from  obtaining  general  revenue  from 
other   sources   than    taxation    on    property:     Alter    v.    Cincinnati,    56    O.    S.    47. 

An  express  direction  to  impose  a  tax  on  all  property  by  a  uniform  rule,  does  not 
necessarily  exclude  taxation  upon  that  which  is  not  pronerty,  or  cover  the  whole  ground 
included  within  the  limits  of  the  taxing  power:  Zanesville  v.  Richards,  5  O.  S.  589;  Gas 
Light   &    Coke    Co.    v.    State,    18    O.    S.    237. 

The  property  of  every  person,  however,  absolute  the  tenure  by  which  it  is  held,  must 
be  liable  to  bear  an  equal  and  just  proportion  of  the  public  burdens,  by  way  of  taxation,  in 
return  for  the  protection  and  advantages  afforded  by  the  government,  and  that  proportion 
of  taxation  must  be  detemined  by  the  legislative  power,  which  extends  to  all  persons  and 
property    within    the    state:     Bank    v.    Bond,    1    O.    S.    622. 

This  section  applies  to  all  taxes  for  the  purpose  of  general  revenue  whether  for  the 
state,  the  county,  the  township  or  municipal  corporation :  Zanesville  v.  Richards,  5  O.  S. 
589. 


The  general  assembly  has  power  (except  as  limited  by  S  18.  of  the  schedule  to  the 
constitution)  to  regulate  "occupations  by  license,  and  to  compel,  by  imposition  of  a  fine, 
payment  of  a  reasonable  fee.  where  a  special  benefit  is  conferred  by  the  public  upon  those 
who  follow  an  occupation,  or  where  it  is  injurious  or  dangerous  to  the  public.  Accordingly, 
statutes  which  authorize  municipal  corporations  to  impose  license  fees  unon  livery  stables, 
dealers   in    secondhand    articles   and    upon    theatres,    are   valid  :    ISIarmet   v.    State.    45    O.    S.    63. 

A  statute  which  charges  a  certain  percentage  of  the  capital  stock  of  corporations 
which  consolidate,  is  not  rendered  invalid  bv  this  section  :  Ashlev  v.  Rvan,  49  O.  S.  504 
[affirmed    in    Ashley   v.    Ryan,    153    IT.    S.    456.' 8    O.    F.    T>.    2151. 

A  charge  of  a  certain  percentage  of  the  capital  stock  of  a  corporation,  is  a  franchise 
tax  and  not  a  tax  unon  property,  and  is  valid  and  constitutional  :  Southern  Gum  Co.  v. 
Laylin.     66     O.     S.     578. 


Section  2,  of  Art.  XII.  has  established  the  princinles  upon  wiiich  all  taxes  for  general 
revenue  purposes  must  be  levied  :  but  it  does  not  extend  tn  what  was  then,  and  is  still. 
well  knf)wn  as  snecial  assessments,  because  1  6.  of  -^rt.  XTTT,  shows  that  thev  were  not 
intended    to   be    included  :     Hill    v.    Hie-don.    5    O.    S.    243. 

An  assessment  levied  for  local  improvements  upon  Iqpd  benefited  thereby  and  in  pro- 
portion to  the  special  benefits  conferred  ui>on  such  land  bv  such  imnrovpmert.  is  not  a 
tax,  within  the  meanintr  of  this  s^^ction  and  is  not  rf^n-iered  Invalid  therebv :  Zanesville  v. 
Richards.  5  O.  S.  589  :  Reeves  v.  Tr<^as'iror.  8  O.  R.  333  :  Th^mp«--nn  v.  ^'reasurer  11  O.  S. 
678  :  Sessions  v.  Crunkilton.  20  O  S.  349  ;  Chamberlain  v.  Cleveland,  34  O.  S.  551  ;  Lima 
V.     Cemetery    Association,     42     O.     S.     128. 


A  statute  on  the  subiert  of  taxation  mnat  be  construed,  if  possible,  so  as  to  avoid 
inequplitv :    Zanesville    i-.    Richards.    5    O.    S.    589. 

Thi''  section  forbids  eyemptions  of  propertv  not  authorized  bv  the  constitution  :  Zanes- 
ville   V.     Rirbards.    5    O.     S      581. 

The  fundaniental  rule  of  tl^e  constitution  reouires  that  a  uniform  rate  per  cent.  +o  be 
levied  unon  all  propprtv.  accordinsr  to  its  triip  ^alue  in  morev.  within  the  limits  of  the 
local  subdiv'ision  for  which  the  rAv-enno  is  collected  ■  subiect  on!'"  to  the  exemptions  specially 
provided    for    in    this    sectinn  :     '/ane=\'iiie    v.    Richards.    5    O.    S.    589. 

Taxation  bv  a  imiform  rule  will  requirp  that  the  rate  of  taxation  shall  be  uniform, 
and  such  uniformitv  co-extensive  with  the  territorv  to  which  it  applies,  whether  the  tax  is 
a  state,  countv,  township  or  city  tax:  and  that  everv  spfcip«  of  pronertv  not  exempt  from 
taxation,  whether  lands,  sroods.  monev  or  chores  in  action,  and  however  v=ed  or  emploved. 
<=hall  go  upon  the  tax  duplicate  at  its  true  value  in  monev  :  State  ex  rel.  v.  .Tones.  Auditor, 
51    O.    S.    492. 


THE   TAX    LAWS   OF   OHIO.  33 

All  property  not  exempt  must  be  taxed,  and  the  value  placed  on  it  for  that  purpose 
shall  be  its  true  value  in  money,  and  any  statute  prescribing  any  other  rule  or  standard 
would  be  repugnant  to  the  constitutional  provision  and  tlierefore  void  :  McCurdy  v.  Prugh, 
59    O.    S.    465. 


By  Section  2  of  Article  12,  the  power  to  pass  special  laws  as  to  the  taxation  of 
property   is    taken   away  :   Hixon    v.    Burson    et    al.,    54    O.    S.    470. 

The  object  of  the  language  of  the  con.stitution  under  consideration  was  comprehension, 
not  exclusion.  The  words,  "all  real  and  personal  property,"  therefore,  in  §  2,  are  to  be 
taken  in  their  most  comprehensive  legal  import,  including  every  kind  of  real  and  personal 
property  whatsoe\  er,  not  excepting  the  several  classes  of  personal  property  expressly  mentioned  in 
the    first    clause    of    the    section  :     Bank    v.    Hines,    3    O.    S.    1. 

Statutory  provisions  wliereby  different  classes  of  property  are  listed  and  valued  for 
taxation  in  and  by  different  modes  and  agencies,  are  not  necessarily  in  conflict  with  this 
section:     Wagoner    v.    Loomis,    37    O.    S.     571. 

Taxation  laws  do  not  attempt  to  arrive  at  exact  equality,  nor  to  provide  that  equiva- 
lents shall  be  of  exactly  the  same  value.  A  substantial  equality  is  all  that  they  attempt  to 
reach :     Trust    Company    v.    Lander,     10    O.    C.     D.    452. 


When  a  rule  of  valuation  is  adopted  which  is  intended  to  operate  unequally,  and  is 
applied,  not  solely  to  one  individual,  but  to  a  largo  class  of  individuals  or  corporations, 
equity  will  interfere  to  restrain  the  operation  of  the  unconstitutional  exercise  of  power: 
Cummings    v.    Bank,    101    U.    S.    153.    4    O.    F.    D.    578. 

The  rule,  or  principle,  of  unequal  valuation  of  different  clashes  of  property  for  tax- 
ation, adopted  by  local  boards  of  assessment,  is  in  conflict  with  the  constitution  of  Ohio, 
and  works  manifest  injustice  to  the  owners  of  bank  shares :  Bank  v.  Hines,  3  O.  S.  1 
[approved   and    followed,    Cummings    v.    Bank,    101    U.    S.    153,    4    O.    F.    D.    578]. 

The  purpose  of  the  Ohio  constitution  and  statutes  passed  in  pursuance  thereof,  as 
frequently  declared  by  the  supreme  court,  is  to  tax  by  a  uniform  rule  all  property  owned 
or  held  within  tlie  state ;  and  a  narrow  construction  of  a  statute,  which  will  defeat  this 
purpose,  will  not  be  adopted  where  any  other  is  possible:  Insurance  Co.  v.  Bowland,  196 
U.    S.    611,    14    O.    F.    D.     543. 


In  levying  a  tax  for  the  construction  of  a  road,  all  property  within  the  taxing  dis- 
trict must  be  taxed  by  a  uniform  rule,  according  to  its  true  value  in  money :  Bowles  v. 
State.    37    O.    S.    35. 

An  act,  "to  authorize  the  commissioners  of  certain  counties  to  locate  and  construct 
turnpike  roads,"  which  exempts  certain  lands  therein  named  from  taxation  for  the  im- 
provements therein  provided  for,  is  in  conflict  with  §  2,  Art.  XII,  of  the  constitution,  and 
is    therefore    void  :     Fields    v.    Commissioners,    36    O.    S.    476. 


The  state  has  power  to  tax  property  within  its  boundaries,  irrespective  of  the  domicile 
of  the  owner:  Assurance  Co.  v.  Hallidav,  126  Fed.  257,  61  C.  C.  A.  271,  14  O.  F.  D.  73,  1 
O.    L.    643    [affirming   Assurance   Co.    v.    Halliday,    110   Fed.    259,    13    O.    F.   D.    682]. 

Our  state  constitution  makes  it  mandatory  upon  the  lawmaking  power  that  "laws 
shall  be  pa.'-sed  taxing  by  a  uniform  rule  all  moneys,  credits,  investments  in  bonds,  stocks, 
joint  stock  companies  or  otherwise ;"  and  also  all  real  and  personal  property,  according  to 
its  true  value  in  money:    Creech   v.  Railroad,   2   O.   N.   P.   164,   3   O.   D.    (N.   P.)    265. 

Choses  in  action  are  to  be  listed  at  their  true  value.  If  a  note,  for  instance,  is 
wholly  worthless,  it  is  not  to  be  listed  at  all  ;  if  it  is  of  some  value,  but  less  than  its  face, 
it   is  to   be  listed   at   what   it   is   worth  :     Bank   v.   Hines.    3   O.   S.    1. 

Promissory  notes,  book  accounts  and  other  credits  are  property  and  fall  within  that 
provision  of  §  2,  Art.  XII,  of  the  constitution  of  this  state,  which  declares  that  "all  real 
and  personal  property"  shall  be  taxed  according  to  its  true  value  in  money.  Where  prop- 
erty has  been  valued  for  taxation  and  taxed  at  its  true  value  in  money,  it  is  no  defense 
against  the  payment  of  such  tax  tliat  all  other  property  within  the  state,  through  the  mis- 
take or  imperfect  judgment  of  the  taxing  officers  and  equalizing  boards,  has  been  valued 
for  taxation  materially   below   its   true   value   in   money:   IVIcCurdy  v.    Prugh,    59    O.    S.    465. 

Where  the  manufacture  of  an  article  of  tangible  personal  property  is  protected  by  a 
patent,  and  such  article  -^v-hen  manufactured  is  not  put  on  the  market  for  sale,  but' its 
ownership  retained  by  the  manufacturer  in  liimself.  and  the  article  leased  or  rented  by  him 
to  another  for  a  valuable  consideration,  payable  to  him.  it  should  be  taxed  as  his  property 
at  "its  true  value  in  money,"  although  that  value  is  enhanced  by  reason  of  the  patent.  Its 
true  value  in  money  for  taxation  is  the  value  that  attaches  to  it  in  his  hands.  Earnings 
or  rental  value  of  such  article  is  one  of  the  circumstances  to  be  taken  into  consideration  in 
ascertaining  the   true   value   in   money :    State,    ex   rel.,    v.    Halliday,    61    O.    S.    352. 


In  this  section  the  word  "public"  is  used,  in  some  instances,  to  describe  the  ownership 
of  property,  and  in  others,  as  descriptive  of  the  use  to  which  the  property  is  applied  ;  and 
the  term  "public  schoolhouses"  means  such  schoolhouses  as  belong  to  the  public,  and  are 
designed  for  schools  established  and  conducted  under  public  authority:  Gerke  v.  Purcell, 
25    O.    S.    229. 

A  library  association,  incorporated  under  the  laws  of  this  state,  whose  objects  and 
purposes  are,  "the  diffusion  of  useful  knowledge,  and  the  acquirement  of  the  arts  and 
sciences,  hv  the  establishment  of  a  library  of  scientific  .and  miscellaneous  books  for  gen- 
eral circtdation,  and  a  reading  room,  lectures  and  cabinets;  open  to  all  persons,  without 
distinction,  upon  equal  terms,  and  the  income  and  revenue  of  which  are  devoted  exclu- 
sively to  such  objects  and  purposes,  is"  an  institution  of  purely  public  charitv  within  the 
meaning  of  the  sixth  clause  of  act  of  March  21.  1864:  Library  Association  v.  Pelton,  36  O. 
S.     253. 

An  exemption  from  taxation  does  not  exempt  from  assessment  for  a  local  improve- 
ment:     Lima     v.     CemPtery    Association.     42     O.     S.     128. 

In  a  general  sense,  a  tax  is  an  assessment,  and  an  assessment  is  a  tax;  but  there  is  a 
well-recognized  distinction  between  them,  an  ass^csment  being  cnnfinefi  tri  local  impositions 
upon   property  for  the   payment   of  the  cost   of  public   improvements   in    its   immediate   vicinity. 


34  THE   TAX    LAWS    OF   OHIO. 

and    levied    with    reference    to    special    benefits    to    the    property    assessed :     Lima    v.    Cemetery 
Association,    42    O.    S.    128. 

Taxes  upon  business  may  be  imposed  or  not,  in  the  discretion  of  the  general  assembly ; 
but  the  constitution  requires  the  general  assembly  to  pass  laws  taxing  property,  and  it  is  not 
within  the  power  of  the  general  assembly  to  exempt  or  except  property  from  taxation  beyond 
the  exemptions  provided  for  in  S  2,  Art.  XII,  of  the  constitution  :  Assurance  Co.  v.  Halliday, 
127     Fed.     830,     14     O.     F.     D.     305. 

Shares  of  stock  in  a  foreign  corporation,  a  small  part  of  the  property  of  which  cor- 
poration is  subject  to  taxation  in  Ohio,  are  not  exempt  from  taxation,  if  owned  by  residents 
of   Ohio  :     Sturges   v.    Carter,    114    U.    S.    511,    5    O.    F.    D.    428. 


The  real  estate  belonging  to  an  institution  of  purely  public  charity  is  exempt  from 
taxation  only  when  used  exclusively  for  charitable  purposes,  and  if  such  real  estate  is 
rented  for  commercial  and  residence  purposes  it  is  not  exempt,  although  the  income  arising 
from    such    use    is    devoted    wholly    to    the    purpose    of    charity. 

Such  property  was  not  exempt  under  the  language  of  the  constitution  prior  to  its 
amendment  in  1912  nor  is  it  exempt  under  the  provisions  of  Section  2,  Article  12  as  amended 
September  3,  1912.  The  Benjamin  Rose  Institute  v.  Meyers,  Treasurer,  et  al.  92  O.  S. 
000. 

Section  5353,  General  Code,  when  enacted  and  when  this  suit  was  brought,  was 
within  the  authority  granted  to  the  general  assembly  by  Section  2,  Article  XII  of  the 
Constitution,  as  then  in  force,  and  exempted  from  taxation  the  personal  property  of  insti- 
tutions of  purely  public  charity,  including  endowment  funds  which  belong  exclusively  to 
them    and    which,    with    the   income    arising   therefrom,    are    devoted    solely    to    their    support. 

Whether  such  property  is  exempt  under  the  amendment  of  that  section  adopted  in 
September  1912,  which  changed  the  phrase  "institutions  of  purely  public  charity"  and 
substituted  for  it  the  phrase  "institutions  used  exclusively  for  charitable  purposes",  was 
not  involved  in  this  case  and  was  not  decided :  Meyers,  Treasurer,  et  al..  v.  The  Benjamin 
Rose    Institute,    92    O.    S.    000. 

Bonds  issued  as  the  obligations  of  a  road  district  are  not  included  within  those  enumerated 
in  Article  XII,  Section  2  of  the  Constitution  of  Ohio  and  are,  therefore  not  exempt  from 
taxation.     A.  G.  R.   1912,   1362. 

BANKS    AND    BANKERS. 

Sec.  3.  The  general  assembly  shall  provide,  by  law,  for  taxing  the  notes  and  bills 
discounted  or  purchased,  moneys  loaned,  and  all  other  property,  effects,  or  dues,  of  every 
description,  (without  deduction,)  of  all  banks,  now  existing,  or  hereafter  created,  and 
of  all  bankers,  so  that  all  property  employed  in  banking,  shall  always  bear,  a  burden  of  tax- 
ation, equal  to  that  imposed  on  the  property  of  individuals. 

"This  section  was  inserted  that  there  might  be  no  doubt  how  existing  as  wel!  as 
future  banks  and  bankers,  whether  incorporated  or  unincorporated,  were  to  be  taxed ;  that 
there  might  be  no  doubt  what  property  of  theirs  was  to  be  the  object  of  taxation;  and  fur- 
ther, to  deprive  them  of  even  the  two  hundred  dollar  exemption  which  may  be  permitted  to 
individuals  under  §  2.  And  hence  it  is,  that  we  find  in  it  the  words  'without  deduction'  "  : 
Bank    V.    Hines,    3    O.    S.    1. 

This  section  imperatively  requires  that  all  property  effects  and  dues  of  every  descrip- 
tion,   belonging   to    banks    shoiild    be    taxed  :     Bank    v.    Hines,    3    O.    S.    1. 

The  right  granted  to  a  state  to  tax  shares  of  national  banks,  can  not  be  exercised  by 
a  state  unless  it  imposes  upon  the  moneyed  capital  in  the  hands  of  individual  citizens  of 
the  state,  a  tax  at  least  equal  in  amount  upon  the  same  valuation,  as  is  imposed  upon 
national  bank  shares.  The  shares  of  a  bank  are  taxed,  and  not  the  property  of  the  bank, 
except  its  real  estate.  The  limitations  in  §  3,  Art.  XII,  prohibit  double  taxation  of  the  property 
of  banks,  bankers  and  corporations  :  Trust  Co.  v.  Lander,  62  O.  S.  266  [affirming  Trust  Co.  v. 
Lander,  19  O.  C.  C.   271,  10  O.   C.  D.   452]. 

In  the  administration  of  our  tax  laws,  the  holder  of  national  bank  shares  has  no  right 
under  the  statutes,  state  and  national,  to  deduct  the  legal  bona  fide  debts  from  the  value  of 
such  shares,  but  he  is  legally  bound  to  pay  tax  upon  the  assessed  value  of  such  shares  without 
deduction  on  account  of  such  debts;  property  of  this  sort  is  "stock"  and  not  "credits";  Chapman 
V.  Bank,  56  O.  S,  310  [following  and  approving  Niles  v.  Shaw,  50  O.   S.  370]. 

Revenue. 

Sec.  4.  The  general  assembly  shall  provide  for  raising  revenue,  sufficient  to  defray  the 
expenses  of  the  state,  for  each  year,  and  also  a  sufficient  sum  to  pay  the  interest  on  the 
state  debt. 

Under  the  provisions  of  Section  4,  Article  XII  of  the  constitution  of  this  state,  and  of 
Section  5626,  General  Code,  which  conforms  to  the  section  of  the  constitution  above  named,  the 
general  assembly  of  Ohio  is  the  only  authority  that  can  levy  taxes  for  state  purposes  and  pro- 
vide by  law  thesum  or  sums  to  be  raised  therefore:     State,  ex  rel.,  v.  Edmondson,  89  O.  S.   93. 

Keeping  in  view  the  difference  between  state  debts  and  expenses,  and  the  debts  and 
expenses  of  her  subdivisions,  it  is  provided  in  this  section  that  "The  general  assembly  shall 
provide  for  raising  revenue,  sufficient  to  defray  the  expenses  of  the  state,  for  each  year,  and 
also  a  sufficient  sum  to  pay  the  interest  on  the  state  debt  :    Cass  v.  Dillon,  2  O.  S.  607. 

By  this  section  the  general  assembly  is  imperatively  commanded  "to  jirovide  for  the  raising 
of  revenue  sufficient  to  defray  the  expenses  of  the  state  for  each  year."  It  was.  no  doubt, 
intended  bv  this  provision,  that  payment  should  go  hand  in  hand  with  expenses  :  State  v.  Med- 
bery,  7  O.  "S.  522. 

The  general  assembly  is  authorized  by  this  section  to  meet  and  pay  the  expense  of  main- 
taining the  state  militia.  Furnishing  an  armory  for  the  state  militia,  and  the  maintenance 
thereof,  can  not  be  at  the  expense  of  a  county:  State,  ex  rel.,  v.  Brinkman,  7  O.  C.  C.  165), 
3   O.    C.   T).   710  ;    see,    also,   Hubbard  v.    Fitzsimmons,    57    O.    S.    436. 


THE   TAX    LAWS    OF   OHIO.  35 

Levying  of  taxes. 

Sec.  5,  No  tax  shall  be  levied,  except  in  pursuance  of  law ;  and  every  law  imposing 
a  tax,  shall  state,  distinctly,  the  object  of  the  same,  to  which  only,  it  shall  be  applied. 

Cited  :  State,  ex  re],,  v.  Harrison,  81  O.  S.  98  ;  Commissioners  v.  Savings  Institution,  119 
Fed.  36,  55  C.  C.  A.   614  ;   15  O  F.  D.   33. 

The  power  of  taxation  being  a  sovereign  power,  can  only  be  exercised  by  the  general 
assembly  when,  and  as  conferred,  by  the  constitution  ;  and  by  municipal  corporations  only  when 
unequivocally  delegated  to  them  by  the  legislative  body  :    Mays  v.  Cincinnati,  1  O.  S.  268. 

It  is  not  necessary  that  the  object  should  be  stated  in  the  very  statute  imposing  the  tax. 
It  is  sufticient,  we  apprehend,  if  the  object  distinctly  appears  from  the  statute  read  in  connec- 
tion with  some  other  provision  found  elsewhere  in  the  statutes  of  the  state:  Ashley  v.  Ryan,  49 
O.  S.  504. 

Debt  for  internal  improvement. 

Sec.  6.  Except  as  otherwise  provided  in  this  constitution  the  state  shall  never  contract 
any  debt  for  purposes  of  internal  improvement.     (As  amended  September  3,  1912.) 

Original  §  6  read  as  follows  :  "Sec.  6.  [Debt  for  internal  improvement.]  The  state  shall 
never  contract  any  debt  for  purposes  of  internal  improvement." 

See  Art.  VIII.  §   4. 

This  restriction  applies  to  the  state  alone,  and  not  to  her  subdivisions :  Cass  v.  Dillon, 
2   O.   S.   607. 

This  section,  it  is  quite  evident,  was  not  intended  to  prohibit  the  construction  of  railroads 
by  municipal  corporations,  nor,  indeed,  to  prohibit  any  species  of  public  improvements  :  Walker 
V.  Cincinnati,  21  O.  S    14. 

Taxation  of  inheritances. 

Sec.  7.  Laws  may  be  passed  providing  for  the  taxation  of  the  right  to  receive,  or  to 
succeed  to,  estates,  and  such  taxation  may  be  uniform  or  it  may  be  so  graduated  as  to 
tax  at  a  higher  rate  the  right  to  receive,  or  to  succeed  to,  estates  of  larger  value  than  to 
estates  of  smaller  value.  Such  tax  may  also  be  levied  at  different  rates  upon  collateral 
and  direct  inheritance,  and  a  portion  of  each  estate  not  exceeding  twenty  thousand  dollars 
may  be  exempt  from  such  taxation.     (Adopted  September  3,  1912.) 

Taxation    of   incomes. 

Sec.  8.  Laws  may  be  passed  providing  for  the  taxation  of  incomes,  and  such  taxation 
may  be  either  uniform  or  graduated,  and  may  be  applied  to  such  incomes  as  may  be  desig- 
nated by  law ;  but  a  part  of  each  annual  income  not  exceeding  three  thousand  dollars  may 
be  exempt  from  such  taxation.     (Adopted  September  3,  1912.) 

Apportionment  of  inheritance  and  income   tax. 

Sec.  9.  Not  less  than  fifty  per  centum  of  the  income  and  inheritance  taxes  tliat  may 
be  collected  by  the  state  shall  be  returned  to  the  city,  village  or  township  in  which  said 
income  and  inheritance  tax  originate.     (Adopted  September  3,  1912.) 

Taxation   of   franchises   and  production   of   minerals. 

Sec.  10.  Laws  may  be  passed  providing  for  excise  and  franchise  taxes  and  for  the 
imposition  of  taxes  upon  the  production  of  coal,  oil,  gas  and  other  minerals.  (Adopted 
September  3,  1912.) 

While  there  is  no  express  limitation  upon  the  power  of  the  general  assembly  to  tax 
privileges  and  franchises,  such  power  is  impliedly  limited  by  those  provisions  of  the  constitution 
that  private  property  shall  e\  er  be  held  inviolate  —  but  subservient  to  tlie  public  welfare,  that 
government  is  instituted  for  the  equal  protection  and  benefit  of  the  people,  and  that  the  constitu- 
tion is  established  to  promote  our  common  welfare  :    Gum  Co.  v.  Laylin,   66  O.   S.  578. 

B.v  reason  of  the  implied  limitations  of  the  constitution,  a  tax  on  privileges  and  fran- 
chises can  not  exceed  the  reasonable  value  of  the  privilege  or  franchise  originally  conferred,  or 
Its  continued  value  hereafter.  The  determination  of  such  values  rests  largely  "in  the  general 
assembly,  but  finally  in  the  courts  :    Gum  Co.  v.  Laylin,  66  O.   S.   578. 

Sinking  fund. 

Sf.c.  11.  No  bonded  indebtedness  of  the  state,  or  any  political  subdivisions  thereof, 
shall  be  incurred  or  renewed,  unless,  in  the  legislation  under  which  such  indebtedness  is 
incurred  or  renewed,  provision  is  made  for  levying  and  collecting  annually  by  taxation  an 
amount  sufficient  to  pay  the  interest  on  said  bonds,  and  to  provide  a  sinking  fund  for  their 
final  redemption  at  maturity.     (Adopted  September  3.  1912.) 

lender  article  XII.  section  11  of  the  constitution,  as  amended,  serial  bonds  may  be  issued, 
and  provision  for  the  annual  levy  of  taxes  for  the  retirement  of  the  indebtedness  so  incurred 
considered  as  a  unit,  the  levies  being  equal  in  amount  and  distribution  over  the  entire  number 
of  years  between  the  incurring  of  the  indebtedness  and  the  date  of  maturity  of  the  last  series, 
would   be   a   sufficient   compliance   with   the   constitutional   requirement   that   provision   be   made 


36 


THE   TAX    LAWS   OF   OHIO. 


for  the  annual  levy  of  an  amount  sufficient  to  provide  a  sinking  fund,  although  the  series 
might  so  mature  as  practically  to  preclude  any  accumulation  of  a  technical  fund  and  to  require 
the  principal  to  be  expended  in  the  retirement  of  the  maturing  bonds  as  fast  as  it  is  levied. 
The  phrase  "annual  levy  *  *  *  of  taxes  *  *  »  sufficient  to  provide  *  *  a  sinking 
fund"  is  interpreted  as  requiring  that  the  burden  of  taxation  on  account  of  a  debt  incurred  at  a 
given  time  shall  be  evenly  distributed  during  the  life  of  the  indebtedness,  considered  as  a 
unit ;  and  not  as  requiring  the  accumulation  of  a  "sinking  fund"  in  the  strict  and  technical 
sense.     A.  G.  R.  1914,  page  1224. 

The  constitutional  amendments  effective  January  1,  1913,  do  not  affect  the  validity  of  city 
ordinance  authorizing  bond  issue,  passed  June  17,  1912.  Provisions  of  Section  11,  Article  12, 
constitution  (1912)  foe  interest  and  redemption  are  mandatory  on  subsequent  taxing  officials 
during  term  of  bonds.  Interests  and  sinking  fund  charges  must  be  determined  by  the  taxing 
officials  at  the  time  the  levy  is  made:    Link  v.  Karb,  Mayor,  89  O.  S.  326. 


ARTICLE  XIII. 

CORPORATIONS. 

Corporate  property  subject  to  taxation. 

Sec.  4.  The  property  of  corporations,  now  existing  or  hereafter  created,  shall  forever 
be  subject  to  taxation,  the  same  as  the  property  of  individuals. 

There  was  no  absolute  necessity  for  this  section,  for  without  it  §  2,  Art.  XII,  would  have 
embraced  existing  and  future  corporations.  This  section,  however,  was  inserted  out  of  abundant 
caution,  that  there  might  be  no  doubt  either  as  to  existing  or  future  corporations,  what  would 
be  the  rule  of  taxation  :    Treasurer  v.  Bank,  47  O.  S.  503  ;  see,  also.  Bank  v.  Hines,   3  O.  S.  1. 

A  corporate  franchise,  being  a  mere  privilege  or  grant  of  authority  by  the  government,  is 
not  property  of  any  description,  and  consequently  not  subject  to  taxation  :  Bank  v.  Hines,  3 
O.   S.    1  ;    Baker  v.    Cincinnati,   11    O.   S.    534. 

The  limitations  in  §  3,  of  Art.  XII,  and  this  section,  of  the  constitution  prohibit  double 
taxation  of  the  property  of  banks,  bankers  and  corporations  :  Trust  Co.  v.  Lander,  62  O.  S.  266 
affirming  Trust  Co.  v.  Lander,  19  O.  C.  C.  271,  10  O.  C.  D.  452]  ;  Creech  v.  Railway,  2  O.  N. 
P.  164,  3  O.  D.  (N.P.)  265;  Hynicka  v.  Insurance  Co.,  4  O.  N.  P.  (N.S.)  297,  17 
O.  D.  (N.P.)  80  [affirmed  in  Insurance  Co.  v.  Hynicka,  5  O.  N.  P.  (N.S.)  255,  18  O. 
D.    (N.P.)    1]. 

The  limitation  in  this  section  of  the  constitution,  which  prohibits  double  taxation  of 
the  property  of  corporations,  applies  only  to  taxation  on  property,  and  not  to  taxation  of 
privileges  or  franchises.  What  is  said  in  Trust  Co.  v.  Lander,  62  O.  S.  266,  as  to  that  limitation, 
is  solely  as  to  property  taxation.  That  section  of  the  constitution  plainly  shows  that  it  applies 
to  property  taxation  only,  and  has  no  reference  to  excise  or  franchise  taxes  :  Gum  Co.  v.  Laylin, 
66  O.   S.   578. 

Cited  and  referred  to:  Dodge  v.  Woolsey,  59  U.  S.  (18  How.)  331;  Sanford  v.  Poe,  69 
Fed.  546,  16  C.  C.  A.  305,  9  O.  F.  D.  50;  Telegraph  Co  v.  Poe,  69  Fed.  557,  16  C.  C.  A.  683,  9 
O.  F.  D.  63  ;  Bank  v.  Miller,  19  Fed.  372,  5  O.  F.  D.  247. 

Organization   of  cities,  etc. 

Sec.  6.  The  general  assembly  shall  provide  for  the  organization  of  cities,  and  in- 
corporated villages,  by  general  laws,  and  restrict  their  power  of  taxation,  assessment,  bor- 
rowing money,  contracting  debts  and  loaning  their  credit,   so  as  to  prevent  the  abuse  of 

such  power. 

The  power  vested  in  the  general  assembly  under  this  section,  to  restrict  the  powers  of 
taxation  and  assessment  by  municipal  corporations,  is  subject  to  the  limitations  imposed  by  §  10, 
Art.  I,  of  the  constitution  of  the  United  States,  which  declares,  that  "no  state  shall  pass  any 
law  impairing  the  obligations  of  contracts,"  and  of  §  28,  Art.  II,  of  the  state  constitution  :  Good- 
ale  v.   Fennell,   27   O.   S.   426. 

The  authority  and  duty  to  prevent  an  abuse  of  the  powers  of  taxation  and  assessment 
by  municipal  corporations  is  intrusted  by  this  section  of  the  constitution  to  the  general  assembly, 
and  not  to  the  courts  of  the  state.  And  the  power  of  the  legislature  to  authorize  local  taxation 
can  not  be  judicially  denied  on  the  ground  that  the  purpose  for  which  it  is  exercised  is  not 
local,  unless  the  absence  of  all  special  local  interest  is  clearly  apparent :  Walker  v.  Cincinnati, 
21  O.   S.  14. 

The  power  of  levying  local  assessments  is  well  settled  in  Ohio  :  Cleveland  v.  Wick,  18 
O.  S.  303. 

The  constitution  so  limits  the  power  of  assessments  as  to  prevent  its  abuse :  Cincinnati 
v.    Oliver.    31    O.    S.    371. 

The  general  assembly  is  empowered  by  this  section  to  restrict  the  use  of  assessments 
by  cities  and  villages,  so  as  to  prevent  the  abuse  of  the  power:     Alder  v.  Whitbeck,  O.  S.  539. 

The  power  to  authorize  assessments  for  the  construction  of  free  turnpike  roads,  and  the 
opening  of  drains,  as  well  as  for  the  improvement  of  streets  and  sidewalks,  exists  to  the  same 
extent  under  the  present  constitution  as  under  that  of  1802  :     Reeves  v.  Treasurer,  8  O.  S.   333. 

The  assessment,  whether  by  the  front  foot  or  upon  the  value  assessed  for  taxation,  must 
be  uniform,  operating  alike  upon  all  the  lots  or  lands  abutting  upon  the  improvement,  and  the 
fact  that  one  or  more  of  the  tracts  may  not  have  been  benefited  by  the  improvement,  will  not 
render   such    assessment   invalid  :      Railroad   v.    Connelly,    10    O.    S.    159. 

As.^essments  made  on  the  principle  of  special  benefits;  without  reference  to  frontage,  are 
not   unconstitutional :     Chamberlain  v.    Cleveland,    34    O.    S.   551. 

The  power  to  authorize  assessments  as  distinguished  from  taxes  proper,  is  comprehended  in 
the  general  grant  of  legislative  power  to  the  general  assembly.  Reeves  v.  Treasurer,  8  O.  S. 
333  ;  Baker  v.  Cincinnati,  11  O.  S.  534. 


CHAPTER  EIGHT. 


DEFINITIONS. 


Section 

1.  Oath   includes  affirmation. 

27.  Interpretation   of  certain   words. 

5320.  Meaning  of  word  "person." 

5321.  "Personal  tax." 

5322.  "Real  property"  and  "land." 

5323.  "Investment  in  bonds." 

5324.  "Investment  in  stocks." 


Section 

5325.  "Personal  property." 

5326.  "Money"   or   "moneys." 

5327.  "Credits." 

9357.     Debts  of  insurance  companies. 
9675.     Credits    of    building    and    loan    com- 
panies. 


Oath  includes  affirmation. 

Sec.  1.  The  word  "oath"  includes  affirmation.  When  an  oath  is  required  or  authorized 
by  law,  an  affirmation  in  lieu  thereof  may  be  taken  by  a  person  having  conscientious  scruples 
to  taking  an  oath.     An  affirmation  has  the  same  force  and  effect  as  an  oath.     (R.  S.  Sec.  1.) 

Statutory  authority  necessary  to  administer  oath:     Lessee  of  Harmon  v.  Stockwell,  9  O.  9:<. 

Courts  have  inherent  power  to  administer  oaths  :     State  v.  Towney,  67  O.  S.  21. 

If  the  statute  prescribes  the  form  of  the  oath,  an  oath  in  compliance  with  such  statutory 
form  is  sufficient:     Leissee  of  Winder  v.   Starling,   7  O.    (2nd.   pt.)    190. 

If  oath  required  such  fact  must  appear  of  record:     Skinner  v.   Brown,   17  O.   S.   33. 

Return  of  tax  collector,  required  by  law  to  be  under  oath  is  insufficient  if  It  does  not  on 
its  face  purport  to  be  made  under  oath:     Skinner  v.   Brown,   17   O.   S.   33. 

Such  oath  will  be  presumed,  by  force  of  statute,  If  necessary  to  validity  of  tax  deed: 
Lessee  of  Winder  v.    Starling,   7  O.    (2nd.   pt.)    190. 

Signature  of  affiant  not  necessary  if  officer  certifies  to  fact  of  making  oath:  Gambrinus 
Stock  Co.  v.  Weber,  41  O.  S.  689. 

Signature  of  officer  to  certificate  that  oath  was  taken  is  essential:  Benedict  v.  Peters, 
58  O.   S.   527. 

Interpretation  of  certain  words. 

Sec.  27.  In  the  interpretation  of  parts  first  and  second,  unless  the  context  shows  that 
another  sense  was  intended,  the  word  "bond"  includes  an  "undertaking",  and  the  word 
"undertaking"  includes  a  "bond" ;  "and"  may  be  read  "or",  and  "or"  read  "and",  if  the 
sense  requires  it ;  words  of  the  present  include  a  future  tense,  in  the  masculine,  include  the 
feminine  and  neuter  genders,  and  in  the  plural  include  the  singular  and  in  the  singular 
include  the  plural  number ;  btxt  this  enumeration  shall  not  be  construed  to  require  a  strict 
construction  of  other  words  in  such  parts,  or  in  this  code.     (R.  S.  Sec.  23.) 


Meaning  of  word  "person." 

Sec.  5320.  The  word  "person"  as  used  in  this  title,  includes  firms,  companies,  associa- 
tions and  corporations ;  words  in  the  singular  number  include  the  plural  number,  and  words 
in  the  plural  number  include  the  singular  number ;  and  words  in  the  masculine  gender  in- 
clude the  feminine  and  neuter  genders.     (R.  S.  Sec.  2730.) 


Cited    on    the    proposition    that 
»9   O.   S.    248. 


'person"    includes    corporations:      Insurance    Co.    v.    Hard, 


"Personal   tax." 

Sec.  5321.  The  terms  "personal  tax"  and  "tax  on  personal  property"  as  so  used,  in- 
clude all  taxes,  excepting  only  the  tax  upon  real  estate  specifically  as  such.  (R.  S.  Sec. 
2860.) 

Cited:     Butzman  v.  Whitbeck,  42  O.   S.  223. 


"Real  property"  and  "land." 

Sec.  5322.  The  terms  "real  property"  and  "land"  a.s  so  used,  include  not  only  land 
itself,  whether  laid  out  in  town  lots  or  otherwise,  withall  things  contained  therein  but  also, 
unless  otherwise  specified,  all  buildings,  structures,  improvements,  and  fixtures  of  what- 
ever kind  thereon,  and  all  rights  and  privilege  belonging,  or  appertaining  thereto.  (R.  S. 
Sec.  2730.) 

Cited:  Lewis  v.  State,  69-  O.  S.  473;  First  National  Bank  v.  Chapman.  173  U.  S.  205,  12 
O.  F.  D.  446;  Telegraph  Co.  v.  Poe.  61  Fed.  449,  8  O.  F.  D.   158. 

An  estate  for  years  in  real  property  which  is  renewable  forever  and  Is  granted  for  a  grosB 

(37) 


38  THE   TAX    LAWS    OF   OHIO. 

sum,  is  real  property  within  tiie  meaning  of  thie  statutes  upon  tlie  subject  of  taxation:  Cincin- 
nati Colleg-e  V.   Yeatman,  30  O.   S.   276. 

If  a  perpetual  lease  has  been  granted,  and  the  lessee  has  made  improvements  upon  the 
land  by  reason  whereof  the  taxes  are  increased,  the  lessee  must  pay  such  Increased  taxes, 
although  there  is  no  covenant  in  the  lease  wherebv  the  lessee  is  bound  to  pay  the  taxes 
generally:     Joslyn  v.   Spellman,   9  Dec.    Rec.    258,   12  Bull.   7. 

The  term  "land"  Includes  whatever  interest  a  lot  owner  may  have  from  the  curb  line  to 
the  center  of  the  street:     Railway  v.  Pouchot,  4  O.  C.  C.  187,  2  O.   C.  D.  492. 

If  the  fee  in  the  soil  is  in  one  person  and  the  right  to  the  minerals  thereof  in  another, 
such  rights  must  be  taxed  separately:     Jones  v.  Wood,  1  O.  N.  P.  155,  2  O.  D.   (N.P.)   75. 

For  the  separate  taxation  of  mineral  rights  in  lands,  see  G.  C.   S  §  5560,  5562  and  5563. 

"Investment  in  bonds." 

Sec.  5323.    The  term  "investment  in  bonds"  as  so  used,  includes  all  moneys  in  bonds,, 
certificates  of  indebtedness,  or  other  evidences  of  indebtedness  of  whatever  kind,  whether 
issued    by    incorporated    or    unincorporated    companies,    towns,    cities,    villages,    townships, 
counties,  states,  or  other  incorporations,  or  by  the  United  States,  held  by  persons  residing. 
in  this  state,  whether  for  themselves  or  others.     (R.  S.  Sec.  2730.) 

Cited  :  Bank  v.  Chapman,  173  U.  S.  205,  12  O.  F.  D.  446  ;  Telegraph  Co.  v.  Poe,  61  Fed. 
449,   8   O.  F.  D.   158. 

The  owner  of  bonds  is  not  entitled  to  deduct  his  debts  therefrom  and  to  return  only  the 
excess  for  taxation  ;  the  term  investment  in  bonds,  as  used  in  this  section,  being  regarded  as 
excluding  bonds  from  the  term  "credits"  as  used  in  G.  C.  §  5327  ;  Payne  v.  Waterson,  37 
O.    S.    121. 

Bonds  which  are  in  possession  of  a  resident  executor  are  subject  to  taxation.  Tafel  v. 
Lewis.   75   O.   S.    182. 

"Investment  in   stocks." 

Sec.  5324.  The  term  "investment  in  stocks"  as  so  used,  includes  all  moneys  invested  in 
the  capital  or  stock  of  a  bank  whether  incorporated  under  the  laws  of  this  state  or  the 
United  States,  or  an  association,  corporation,  joint  stock  company,  or  other  company,  the 
capital  or  stock  of  which  is  or  may  be  divided  into  shares,  which  are  transferable  by  each 
owner  without  the  consent  of  the  other  partners  or  stockholders,  for  the  taxation  of  which 
no  special  provision  is  made  by  law,  held  by  persons  residing  within  this  state,  either  for 
themselves  or  others.     (R.  S.  Sec.  2730.) 

Cited:  Banlt  v.  Chapman,  173  U.  S.  205,  12  O.  F.  D.  446;  Telegraph  Co.  v.  Poe,  61  Fed 
449.    8    O.    F.    D.    158. 

Shares  in  a  national  bank  are  included  in  the  term  "investment  in  stocks"  under  this 
section,  and  not  within  the  term  "credits"  as  used  in  G.  C.  §  5327  ;  and  hence  the  owner 
thereof  cannot  deduct  debts  owing  by  him  from  the  amount  of  such  stock  and  return  only 
the   excess:    Niles    v.    Shaw,    50    O.    S.    370. 

Shares  of  stock  which  have  been  pledged  as  collateral  with  power  of  attorney  author- 
izing the  transfer  thereof  to  the  lender,  if  the  loan  is  not  paid,  are  taxable  in  the  name  of 
the  former  owner  who   has   pledged  the  same :    Ratterman   v.    Ingalls,    48   O.    S.    468. 

"Personal   property." 

Sec.  5325.  The  term  "personal  property"  as  so  used,  includes  first,  every  tangible  thing 
being  the  subject  of  ownership,  whether  animate  or  inanimate,  other  than  money,  and  nol 
forming  part  of  a  parcel  of  real  property,  as  hereinbefore  defined ;  second,  the  capital  stock 
undivided  profits,  and  all  other  means  not  forming  part  of  the  capital  stock  of  every 
company,  whether  incorporated  or  unincorporated,  and  every  share,  portion,  or  interest  in 
stich  stocks,  profits,  or  means,  by  whatsoever  name  designated,  inclusive  of  every  share  or 
portion,  right,  or  interest  either  legal  or  equitable,  in  and  to  every  ship,  vessel,  or  boat,  of 
whatsoever  name  or  description,  used  or  designed  to  be  used  either  exclusively  or  partially 
in  navigating  any  of  the  waters  within  or  bordering  on  this  state,  whether  such  ship,  vessel, 
or  boat  is  within  the  jurisdiction  of  this  state  or  elsewhere,  and  whether  it  has  been  enrolled, 
registered,  or  licensed  at  a  collector's  office,  or  within  a  collection  district  in  this  state,  or 
not;  third,  money  loaned  on  pledge  or  mortgage  of  real  estate,  although  a  deed  or  other 
instrument  may  have  been  given  for, it,  if  between  the  parties  thereto  it  is  considered  as 
security  merely.     (R.  S.  Sec.  2730.) 

Cited  :  Bank  v.  Chapman,  173  V.  S.  205,  12  O.  F.  D.  446  ;  Telegraph  Co.  v.  Poe,  61  Fed. 
449,    8    O.    F.    D.    158. 

Municipal  bonds  which  are  deposited  in  this  state  bj'  a  foreign  insurance  company, 
under  the  statutes  regulating  the  right  of  foreign  insurance  companies  to  do  business  in  this 
state,  are  taxable  as  personal  property  :  Insurance  Co.  v.  Bowland,  196  U.  S.  611,  14  O. 
F.    D.    543. 

The  term  "personal  property"  does  not  include  contracts  or  the  good  will  of  a  business  ; 
Express   Co.    v.    Poe,    61    Fed.    470,    8    O.    F.    D.    184. 

To  entitle  the  auditor  to  construe  as  a  mortgage  a  deed  absolute  with  perpetual  lease 
back  containing  a  privilege  of  purchase  at  any  time  after  a  given  date,  the  relation  of  debtor 
and  creditor  must  be  shown  to  ha\  e  existed  or  been  created  between  the  parties  at  the  time 
of  the  transaction,  so  that  the  land  was  considered  by  them  as  security  merely,  not  for  the 
rent  alone,  but  to  secure  the  return  of  the  purchase  money  :  Kraav  v.  Gibson,  2  O.  N.  P.  (N.  S. ) 
537,    15    O.    D.    <N.  P.)     323. 

Such  a  transaction  will  not  be  construed  to  be  a  mortgage  and  taxable  as  such  unless 
it  was  predicated  upon  a  loan  with  the  obligation  upon  the  borrower  to  repay  it :  Kraav  v. 
Gibson,    2    O.    N.    P.    (N.  S.)    537,    15    O.    D.    (N.P.)    323. 


THE   TAX    LAWS    OF   OHIO.  39 

For  discussion  of  question  whether  a  transaction  is  a  sale  with  option  of  repurchase  or  a 
loan  see  A.  G.  R.   1912,  p.   636. 

"Money"  or  "moneys." 

Sec.  5326.^  The  term  "money"  or  "moneys."  as  so  used,  includes  any  surplus  or 
undivided  profits  held  by  societies  for  savings  or  banks  having  no  capital  stock,  gold  and 
silver  coin,  bank  notes  of  solvent  banks,  in  actual  possession,  and  every  deposit  which  the 
person  owning,  holding  in  trust,  or  having  the  beneficial  interest  therein,  is  entitled  to 
withdraw  in  money  on  demand.     (R.  S.  Sec.  2730.) 

Cited  :  Banli  v.  Chapman,  173  U.  S.  205,  12  O.  F.  D.  446  ;  Telegraph  Co.  v.  Poe,  61  Fed. 
470,    8    O.    F.    D.    158. 

Whatever  amounts  to  money  when  owned  bv  an  individual  is  to  be  treated  as  money 
when   owned   by  a   bank:   I'atton   v.    Bank,    7    O.    N.  "P.    401,    10   O.    D.    (N.  P.)    321. 

Money  as  defined  in  G.  C.  Sec.  5326,  when  on  rtei)osit  and  subject  to  legal  demand  is 
taxable,  whether  held  by  one  in  his  own  right  or  in  a  representative  capacity,  and  out- 
standing checks  which  have  not  been  certified  can  not  be  deducted  from  the  balance  in  the 
bank  in  determining  the  amount  to  be  returned  for  taxation.  Insurance  Co.  v.  Hynicka,  5 
O.    N.   F.    (N.  S.)    255.   18   O.   D.    (N.  P.)    1.     Affirmed   without  opinion,    78    O.    St.    432. 

Deposits  in  savings  banks  must  be  listed  for  taxation  by  the  owners  thereof  :  Collett  v. 
Savings  Society,   13   O.   C.   C.   131  ;   7   O.   C.   D.   146.     Affirmed  without  opinion,   56   O.   St.   776. 

Debts  cannot  be  deducted  from  money  in  bank  subject  to  be  checked  out,  although  the 
liabilities  of  the  owner  are  largely  in  excess  of  his  deposit  in  bank  :  Stewart  v.  Duerr,  20  O. 
C.    C.    505  ;    11   O.    C.   D.    311. 

Wlien  a  savings  bank  has  a  rule  as  follows  :  "Depositors  may  be  required  to  give  sixty  days' 
notice  before  withdrawing  their  deposits,  but  as  a  general  rule  they  will  be  permitted  to  with- 
draw at  pleasure  ;"  held  :  that  evidence  of  long  usage  and  custom  established  that,  such  rule 
is  intended  as  a  reservation  of  a  right  to  pass  a  rule  suspending  payment  for  srixty  days, 
rather  than  as  a  rule  itself,  and  that  as  a  matter  of  fact  such  deposits  are  and  always  have 
been  "withdrawable  on  demand,"  will  justify  the  listing  of  such  deposits  by  a  person  owning 
the  same,  or  holding  them  in  trust,  or  having  a  beneficial  interest  in  them  as  moneys  under 
section  5326,  General  Code,  A.  G.  R.  1912,  p.  605. 

"Credits." 

Sec.  5327.  The  term  "credits"  as  so  used,  means  the  excess  of  the  sum  of  all  legal 
claims  and  demands,  whether  for  money  or  other  valuable  thing,  or  for  labor  or  service 
due  or  to  become  due  to  the  person  liable  to  pay  taxes  thereon,  including  deposits  in  banks 
or  with  persons  in  or  out  of  the  state,  other  than  such  as  are  held  to  be  money,  as 
hereinbefore  defined,  when  added  together,  estimating  every  such  claim  or  demand  at  its 
true  value  in  money,  over  and  above  the  sum  of  legal  bona  fide  debts  owing  by  such  person. 
In  making  up  the  sum_  of  such  debts  o\ying,  there  shall  not  be  taken  into  account  an 
obligation  to  a  mutual  insurance  company,  nor  an  unpaid  subscription  to  the  capital  stock 
of  a  joint  stock  company,  nor  a  subscription  for  a  religious,  scientific,  literary,  or  charitable 
purpose ;  nor  an  acknowledgment  of  indebtedness,  unless  founded  on  some  consideration 
actually  received,  and  believed  at  the  time  of  making  such  acknowledgment  to  be  a  full 
consideration  therefor;  nor  an  acknowledgment  made  for  the  purpose  of  diminishing  the 
amount  of  credits  to  be  listed  for  taxation  ;  nor  a  greater  amount  or  portion  of  a  liability  as 
surety,  than  the_  person  required  to  make  the  statement  of  such  credits  believes  that  such 
surety  is  in  equity  bound,  and  will  be  compelled  to  pay.  or  to  contribute,  in  case  there  are 
no  securities.  Pensions  receivable  from  the  United  States  shall  not  be  held  to  be  credits; 
and  no  person  shall  he  required  to  take  into  account  in  making  up  the  amount  of  credits,  a 
greater  portion  of  any  credits  than  he  believes  will  be  received  or  can  be  collected,  or  a 
greater  portion  of  an  obligation  given  to  secure  the  payment  of  rent  than  the  amount  that 
has  accrued  on  any  lease  and  remains  unpaid.     (R.  S.  Sec.  2730.) 

Cited  :  Bank  v.  Chapman,  173  U.  S.  205,  12  O.  F.  D.  446  :  Telegraph  Co.  v.  Poe,  61  Fed. 
449.  8  O.  F.  D.  158;  Brinkerhoff  v.  Brumfield.  94  Fed.  422.  10  O.  F.  D.  88;  Bank  v.  Hubbard, 
105    Fed.    809,    45    C.    C.    A.    66,    13    O.    F.    D.    508. 

The  term  "credits"  means  the  balance  after  deducting  debts  from  the  gross  amount  of 
choses    in    action:     Treasurer   v.    Bank.    47    O.    S.    503. 

Tf  land  has  been  sold,  the  amount  due  as  purchase  money  is  taxable  as  a  credit, 
although  the  vendor  still  retains  the  legal  title :  Rheinboldt  v.  Raine,  52  O.  S.  160  [affirming 
Rheinboldt    v.    Raine.    6    O.    C.    C.    544.    3    O.    C.    D.    5771. 

A  foreign  corporation  which  does  business  in  Ohio  may,  in  listing  its  credits,  deduct 
from  the  debts  due  to  it  in  Ohio  such  of  its  bona  fide  debts  as  arise  from  the  same  source: 
Hubbard    v.    Brush,    61    O.    S.    252. 


The  owner  of  bonds  is  not  entitled  to  deduct  his  debts  from  his  investment  in  bonds 
and   to  return   only  the   excess   for  taxation:     Payne  v.   Watterson,    37   O.    S.    121. 

Money  which  is  loaned  on  mortgacre  security  is  a  credit,  and  if  the  lender  is  a  resident 
of  another  state  such  credit  is  not  subject  to  taxation  in  Ohio :  Meyers  v.  Seaberger,  46 
O.    S.    232. 

Outstanding  checks  cannot  be  deducted  from  deposits  in  banks  :  Insurance  Co  v. 
Hynicka,  5  O.  N.  P.  (N.S.)  255,  18  O.  D.  (N.P.)  1  [affirming  Hvnicka  v.  Insurance  Co.,  4 
O.    N.    P.    (N.  S.)    297,    17    O.    D.    (N.P.)    801.      Affirmed    without    opinion.    78    O.    S.    432.] 

A  judgrment  is  a  credit  and  must  be  listed  for  taxation  at  its  actual  value,  although 
proceedings   in    error   are   ponding  to   reverse   it  :    Cameron    v.    Cappeller,    41   O.    S.    533. 

A  judgment  should  be  listed  at  its  true  value  in  money  and  not  at  its  nominal  value  : 
Sherard    v.    IJndsay,    13    O.    C.    C.    315.    7    O.    C.    D.    245. 

In  the  administration  of  our  tax  laws  the  holder  of  national  bank  shares  has  no  right 
under  the  statutes,   state  and  national,   to  deduct  his  legal   bona  fide  debts  from  the  value  of 


40  THE   TAX    LAWS    OF   OHIO. 

such  shares,  but  he  is  legally  bound  to  pay  tax  upon  the  assessed  value  of  such  shares  with- 
out deduction  on  account  of  such  debts  :  Chapman  v.  Bank,  56  O.  S.  310  ;  affirmed  in  Bank  v. 
Chapman,  173  U.  S.  205,  12  O.  F.  U.  446  [overruling  Whitbeck  v.  Bank,  127  U.  S.  193,  6 
O.  F.  D.  63]  ;  see,  to  the  same  effect.  Lander  v.  Bank,  186  U.  S.  458,  14  O.  F.  D.  497  [revers- 
ing Bank  v.   Lander,    109   Fed.    21,   and   affirming  Bank   v.   Hubbard,   98   Fed.    465]. 


A  credit  is  defined  in  short  to  be  what  is  owing  to  a  person,  over  and  above  his  legal 
bona  fide  debts,  but  in  making  up  what  is  owing  to  him  he  cannot  include  moneys,  stocks, 
nor   deposits    subject    to    withdrawal    on    demand  :     Chapman    v.    Bank,    56    O.    St.    320. 

The  definition  of  credits  contained  in  the  statute,  applies  equally  to  all  persons  and 
corporations,  foreign  or  domestic.  So  that  when  a  duty  is  enjoined  upon  either  to  list  for 
taxation  its  "credits",  the  term  "credit"  implies  the  balance  remaining  after  all  bona  fide 
debts  are  deducted  from   its   legal   claims   and  demands :    Hubbard   v.   Brush,    61   O.   St.    265. 

A  taxpayer  cannot  deduct  as  legal  bona  fide  debts  an  obligation  to  a  mutual  insurance 
company,  nor  an  unpaid  subscription  to  the  capital'  stock  of  a  joint  stock  company,  nor  to 
any  religious,  scientific,  literary,  or  charitable  purpose,  nor  any  acknowledgment  made  for 
the  purpose  of  diminishing  the  amount  of  credits  to  be  listed  for  taxation,  nor  any  greater 
amount  as  surety  than  he  is  likely  to  be  compelled  to  pay,  nor  any  indebtedness  created  in 
the  purchase   of   non-taxable   securities :    Chapman  v.    Bank,    56    O.    St.    321. 


The  interest  of  the  beneficiary  under  an  insurance  policy  after  the  death  of  the  insured 
and  under  an  option  to  leave  the  proceeds  of  the  policy  with  the  company  during  the  life  of 
the  beneficiary,  and  to  withdraw  the  whole  or  any  part  thereof  at  any  time  or  at  specified 
periods,  the  principal  sum  to  bear  interest  at  a  stipulated  rate  or  at  not  less  than  a  stipulated 
rate,  and  the  balance,  if  any,  remaining  at  the  death  of  the  benQflciary  to  be  paid  to  his  personal 
representatives,  constitutes  a  credit  and  is  taxable  as  such  to  the  beneficiary.  A.  G.  R.  1915, 
p.   202. 

Inasmuch  as  a  tax  operates  in  invitum  and  is  not  an  obligation  created  by  the  voluntary 
act  of  the  obligor,  arising  out  of  contract  by  him  entered  into,  it  may  be  considered  a  debt  so 
as  to  be  deducible  from  credits,  under  section  5327,  General  Code.     A.  G.  R.  1913,  p.  1235. 

Debts  of  insurance  companies. 

Sec.  9357.  This  section  defines  the  reserve  of  life  insurance  companies  organized 
under  the  laws  of  Ohio  as  "being  the  amount  of  debts  of  life  insurance  companies  by 
reason  of  their  outstanding  policies  in  gross,"  and  provides  that  such  reserves  "may  be  so 
treated  in  the  returns  for  taxation  made"  by  such  companies. 

Credits  of  building   and  loan  companies. 

Sec.  9675.  This  section  provides  that  shares  of  stock  in  building  and  loan  associations, 
"upon  which  no  loans  have  been  made  or  money  advanced  by  the  company  shall  be 
considered  and  held  as   credits."  / 


CHAPTER  NINE. 


PROPERTY  SUBJECT  TO  TAXATION. 


TAXABLE    PROPERTY. 
Section 

5328.  Property  subject  to  taxation. 

5329.  When  public  lands  become  taxable. 

5330.  Lands    held    by    religious    society, 

etc.,    under   lease   of   more   than 
fifteen  years  subject  to  taxation. 


EXEMPT  PROPERTY. 

5349.  School    houses,    churches,    colleges, 

etc. 

4  75  9.  School  property. 

10093.  Cemetery   associations. 

10101.  Burial   lots. 

10192.  Receiving  vaults. 

10105.  Burial  grounds. 

5350.  Graveyards. 

5351.  State  or  U.  S.  property. 

5352.  Courthouses,   jails,   etc. 

5353.  Lands,  etc.,  to  support  poor. 
5353-1.  Children's  home. 


Section 

5354.  Armory   buildings,   etc. 

5355.  Fire  engines,  etc. 

5356.  Market   houses  and   halls. 

5357.  Water  works,   etc. 

5358.  Stocks. 

5359.  Monuments  and  funds  therefor 

5360.  Certain   ^m. 

5361.  Certain  lands  used  as  site  for  mon- 

ument. 

5362.  Lands    held    by    memorial    associa- 

tion. 

5363.  Prehistoric   earthworks   or  historic 

buildings. 

5364.  Property  of  certain  societies. 

5365.  "Dunkers." 

5365-1.  Funds   exempt   from    taxation. 

7915-1.  Municipal    universities. 

3410-7.  Township  memorial  association. 

3055.  Law   libraries. 

192.  Shares   of   stock   in   certain   corpo- 
rations. 

5372.  Shares  of  capital  stock. 


TAXABLE    PROPERTY. 
Property   subject   to   taxation. 

Sec.  5328.  All  real  or  personal  property  in  this  state,  belonging  to  individuals  or 
corporations,  and  all  moneys,  credits,  investments  in  bonds,  stocks,  or  otherwise,  of  persons 
residing  in  this  state,  shall  be  subject  to  taxation,  except  only  such  property  as  may  be 
expressly  exempted  therefrom.  Such  property,  moneys,  credits,  and  investments  shall  be 
entered  on  the  list  of  taxable  property  as  prescribed  in  this  title.     (R.  S.  Sec.  2731.) 

This  section  makes  all  property  which  is  referred  to  in  G.  C.  §  §  5321  to  5327  subject  to 
taxation,  whether  it  belongs  to  a  natural  person  or  to  a  corporation,  if  such  property  is  not 
otherwise  made   exempt  from   taxation  :    Telegraph   Co.   v.    Poe,    61   Fed.   449,   8   O.    F.   D.    158. 

A  loan  which  is  secured  by  a  conveyance  in  fee  with  a  lease  back  and  the  privilege  of 
redemption  is  in  legal  effect  a  mortgage  and  is  taxable  as  such :  Patrick  v.  Littell,  36 
O.    S.    79. 

Money  lent  by  a  nonresident  creditor,  secured  by  a  mortgage  upon  Ohio  realty  cannot 
be    taxed    in    Ohio  :     Meyers    v.    Seaberger,    45    O.    S.    232. 

That  debts  which  belong  to  a  nonresident  creditor  and  which  are  secured  by  a  mort- 
gage on  Ohio  property,  cannot  be  taxed  in  Ohio  unless  the  possession  of  such  securities  has 
been  surrendered  to  an  agent  residing  in  Ohio,  see  Jack  v.  Walker,  96  Fed.  578,  10  O.  F.  D.  1, 
88  Fed.  576,  31  C.  C.  A.  462,  10  O.  F.  D.  359  ;  Jack  v.  Walker,  79  Fed.  138,  10  O. 
F.   D.    139. 

Bonds  coming  in  this  state  into  the  possession  of  a  resident  executor  who  derives  his 
authority  under  the  will  by  appointment  of  the  probate  court  of  the  county  of  his  residence, 
are  taxable  in  this  state,  notwithstanding  that  the  will  was  executed  and  probated  in  a 
foreign  country,  and  the  testator  was  at  the  time  of  his  decease  a  nonresident  of  the  state, 
and  all  beneficiaries  are  likewise  nonresidents:  Tafel  v.  Lewis,  75  O.  S.  182;  see  Tafel  v. 
Lewis.    1    Hosea.    455. 

The  fact  that  the  property  of  a  foreign  corporation  is  taxed  in  another  state  does  not 
render  shares  of  stock  in  such  corporation  exempt  from  taxation  in  Ohio  :  Bradley  v.  Bauder, 
36    O.    S.    28. 


Shares  of  stock  in  a  foreign  corporation  and  shares  of  stock  in  a  corporation  which 
has  been  formed  by  the  consolidation  of  an  Ohio  corporation  and  corporations  of  other  states, 
such  corporations  owning  property  in  Ohio  and  paying  taxe=  here  upon  the  proportion  of 
their  property  situated  in  Ohio,  are  subject  to  taxation  in  Ohio,  if  owned  by  a  resident  of 
this  state:  Lee  v.  Sturges  ;  Insurance  Co.  v.  Ratterman,  46  O.  S.  153;  Sturges  v.  Carter,  114 
U.    S.    (Supreme   Court)    511,    5    O.   F.    D.    428. 

See  G.  C.  §  192  for  the  present  statute  with  reference  to  the  taxation  of  shares  of  a 
corporation. 

The  capital  of  a  corporation,  consisting  wholly  of  patent  rights  issued  by  the  govern- 
ment of  the  United  States,  is,  by  federal  authority,  exempt  from  taxation  under  the  taxing 
power  of  the  state ;  but  shares  of  the  capital  stock  of  such  corporation  are  not  exempted  bv 
such  federal  authority,  and  are  subject  to  the  taxing  power  of  the  state :  Scott  v.  Smith,  2 
O.    N.    P.     (N.  S)    617,    15    O.    D.     (N.  P.)     590. 


Personal  property  in  the  possession  of  an  assignee  for  the  benefit  of  creditors  of  a 
manufacturing  corporation,  which  is  not  being  reduced  to  money  for  distribution  among  the 
creditors    of    the    corporation,    but    is    being    held    and    operated,    under    the    orders    of    the 

(41) 


42  THE   TAX    LAWS   OF   OHIO. 

insolvency  court,  and  at  the  joint  request  of  the  creditors  of  the  assignee,  in  tlie  conduct  of  a 
going  business,  such  business  being  conducted  as  it  had  been  theretofore  by  the  corporation 
itself,  is  subject  to  taxation,  and  it  is  the  duty  of  the  assignee  to  list  such  property  for 
taxation  :    French   v.    Bobe,   64    O.    S.    323. 

Personal  property,  whether  in  the  form  of  moneys,  bills  receivable,  bonds,  certificates  of 
stock,  or  otherwise,  held  by  an  assignee  of  an  insolvent  debtor  whose  estate  is  being  settled 
in  the  probate  court,  is  not  subject  to  taxation,  and  it  is  not  the  duty  of  such  assignee  to 
make  return  of  the  assets  of  such  estate  to  the  county  auditor  for  taxation :  McNeill  v. 
Hagerty,   51   O.   S.   255   [reversing  Hagerty  v.  McXeill,   7   O.   C.   C.   388,   4   O.  C.   D.   647]. 

As  to  whether  property  in  the  hands  of  an  assignee  is  at  present  taxable  see  provisions 
of  Section  5372-1,  G.   C.   106   Ohio  L-.,  page  247. 

When  public  lands  become  taxable. 

Sec.  5329.  All  tracts  of  land  set  apart  for  school  or  ministerial  purposes,  and  sold  by 
and  under  authority  of  law,  and  all  lands  which  are  hereafter  sold  by  the  United  States, 
shall  be  subject  to  taxation  as  other  lands  in  this  state  immediately  after  such  sale.  School 
or  ministerial  lands  shall  not  be  sold  for  taxes  until  the  purchase  money  therefor  is  fully 
paid,  but  shall  be  returned  as  delinquent,  and  continue  on  the  duplicate,  with  the  taxes  of 
each  year  charged  thereon,  and  added  to  the  tax  and  penalty  due  when  they  became 
delinquent,  until  payment  is  made,  by  the  purchaser  or  his  assigns,  of  such  purchase  money, 
with  the  tax  and  penalty,  or  the  lands  are  resold  by  the  county  auditor,  pursuant  to  the 
laws  provided  for  the  sale  of  such  lands.     (R.   S.   Sec.  2731.) 

As  soon  as  school  lands  have  been  sold  they  may  be  subject  to  taxation,  and  Art.  VI, 
§  1,  of  the  Ohio  constitution,  does  not  forbid  such  taxation :  State  ex  rel.,  v.  Furcel,  31 
O.    S.    352. 

School  lands  and  ministerial  lands  cannot  be  subjected  to  taxation  before  they  are 
sold:    Martindill  v.    Sanger,   8   O.   N.    P.    549,   11   O.   D.    (N.  P.)    727. 

School  lands  and  ministerial  lands  cannot  be  sold  for  the  nonpayment  of  taxes,  until 
the  purchase  price  therefor  has  been  paid  in  full :  Martindill  v.  Sanger,  8  O.  N.  P.  549,  11 
O.    D.     (N.  P.)     727. 

Lands   held  by   religious   society,  etc.,  under  lease   of  more   than  fifteen  years   subject 
to  taxation. 

Sec.  5330.  All  lands  held  under  lease  for  a  term  exceeding  fifteen  years,  and  not 
subject  to  re-valuation,  belonging  to  the  state,  a  municipal  corporation,  religious,  scientific 
or  benevolent  society  or  institution,  whether  incorporated  or  unincorporated,  or  to  trustees 
for  free  education  onh^  and  school  and  ministerial  lands,  shall  be  considered  for  all 
purposes  of  taxation  as  the  property'  of  the  person  or  persons  holding  them,  and  shall  be 
assessed  in  their  names.     (R.  S.  Sec.  2733.) 

This  section  applies  to  a  perpetual  lease  of  school  lands  which  are  owned  by  the  state, 
and  which  is  devoted  to  school  purposes  for  each  township  under  an  arrangement  entered  into 
between    the   United   States   and    Ohio  :     Bentley   v.    Barton,    41    O.    S.    410. 

Lands  which  are  owned  by  municipal  corporations  and  which  are  leased  for  more  than 
the  period  provided  by  this  section,  and  w-hich  are  not  subject  to  revaluation,  are,  under  the 
provisions  of  this  section,  taxable  onlv  to  the  extent  of  the  interest  of  the  lessee  therein  : 
Zumstein  v.  Mining  Co.,  54  O.  S.  264;  see,  to  the  same  effect,  Ludlow  v.  Brewster,  3  O.  C.  C. 
82,   2  O.  C.  D.   47   [affirmed,   without  report,  Ludlow  v.   Brewster,   27   Bull.   75]. 

Leasehold  property  for  a  term  exceeding  that  fixed  by  this  section  and  not  subject  to 
revaluation,  is  to  be  taxed  as  the  property  of  the  lessee  :  Cincinnati  College  v.  Yeatman 
30    O.    S.    276. 

A  lessee  under  a  perpetual  lease,  which  contains  no  covenant  to  the  effect  that  such 
lessee  will  pay  the  taxes,"  is  nevertheless  liable  for  the  increase  in  taxes  due  to  improvements 
placed  by  him  upon  such  realty:    Joslj-n  v.  Spellman,   9   Dec.   Rep.   258,  12  Bull.   7. 

EXEMPT    PROPERTY. 
School   houses,   churches,   colleges,  etc. 

Sec.  5349.  Public  school  houses  and  houses  used  exclusively  for  public  worship,  the 
books  and  furniture  therein  and  the  ground  attached  to  such  buildings  necessary  for  the 
proper  occupancy,  use  and  enjoyment  thereof  and  not  leased  or  otherwise  used  with  a 
view  to  profit,  public  colleges  and  academies  and  all  buildings  connected  therewith,  and 
all  lands  connected  with  public  institutions  of  learning,  not  used  with  a  view  to  profit, 
shall  be  exempt  from  taxation.  This  section  shall  not  extend  to  leasehold  estates  or  real 
property  held  under  the  authority  of  a  college  or  university  of  learning  in  this  state,  but 
leaseholds,  or  other  estates  or  property,  real  or  personal,  the  rents,  issues,  profits  and 
income  of  which  is  given  to  a  city,  village,  school  district,  or  subdistrict  in  this  state, 
exclusively  for  the  use.  endowment  or  support  of  schools  for  the  free  education  of  youth 
without  charge,  shall  be  exempt  from  taxation  as  long  as  such  prooerty,  or  the  rents, 
issues,  profits  or  income  thereof  is  used  and  exclusively  annlied  for  the  support  of  free 
education  by  such  city,  village,  district  or  subdistrict.     (R.  S.  Sec.  2732.) 

"With  reference  to  exemntions  claimed  by  individuals  and  corporations  for  profit,  the  rule 
is  that  the  right  to  exemption  under  the  law  should  be  reasonably  clear,  the  presumption 
being  that  all  property  is  subject  to  taxation  by  a  uniform  rule,  to  the  end  that  all  property 
bear  its  true  share  of"  the  burden  of  government.  While  the  court  does  not  apply  strict  rules 
of  construction  in  cases  where  religious,   charitable   and   educational   institutions   seek   exemp- 


THE   TAX    LAWS   OF   OHIO.  43 

tlons,  we  think  that  such  right  to  exemption  should  appear  in  the  language  of  the  constitution 
or  statute,  with  reasonable  certainty,  and  not  depend  on  their  doubtful  construction :  Watter- 
son    V.    Halliday,    7  7    O.    S.    150. 

The  sole  power  to  exempt  any  ground  from  taxation  is  vested  in  the  general  assembly. 
There  is  no  implied  exemption,  but  it  must  be  expressed  in  clear  and  unmistakable  terms  : 
Cincinnati   v.   Hynicka,    !i    O.    N.    P.    (N.  S.)    273,   20   O.    D.    (N.  r.)    365. 


If  an  exception  or  exemption  from  taxation  is  claimed,  the  intention  of  the  general 
assembly  to  provide  for  the  exemption  must  be  expressed  in  clear  and  unambiguous  terms. 
It  must  be  shown  indubitably  to  exist.  At  the  outset  every  presumption  is  against  it.  Intent 
to  confer  immunity  from  taxation  must  be  clear,  beyond  reasonable  doubt,  for  nothing  can 
be  taken  again.st  tlie  state  by  presumption  or  inference  :  Cincinnati  College  v.  State,  19  O.  110  ; 
Liima  V.  Cemetery  Association,  42  O.  S.  128  ;  Insurance  Co.  v.  Katterman,  46  O.  S.  153  ;  Scott  v. 
Smith    2  O.  N.  P.    ( N.  S. )    617,  15  O.   D.    (N.  P.)    590. 

Tlie  fact  that  officers  who  are  charged  with  tlie  duty  of  enforcing  tax  laws  have  con- 
strued a  statute  as  operating  an  exemption,  does  not  bind  the  state  nor  the  successors 
of  such  officers  :     Lee  v.  Sturges,  46  O.  S.  153  ;  Insurance  Co.  v.  Ratterman,  46  O.  S.  153. 


Land  owned  by  a  college  and  used  for  a  pumping  station,  from  which  water  is  fur- 
nished to  the  college  community  and  is  also  sold  to  outsiders  at  a  profit,  is  taxable  so  long  as 
the  practice  of  vending  water  to  persons  not  connected  with  the  college  is  continued  :  Kenyon 
College  v.  Schnebly,  12  O.  C.  C.  (N.  S.)  1,  21  O.  C.  D.  150  [reversing  in  part,  Kenyon  College 
V.  Schnebly,  8  O.  N.  P.  (N.  S.)  160,  19  O.  D.  (N.  P.)  432;  affirmed,  without  report,  Schnebly 
V.    Kenyon    College,    81    O.    S.    514]. 

The  exemption  from  taxation  of  property  belonging  to  colleges  and  academies,  provided 
by  this  section  extends  to  all  buildings  and  lands  that  are  with  reasonable  certainty  used  in 
furthering  or  carr>-ing  out  the  necessary  objects  and  purposes  of  the  institution  :  Kenyon 
College  V.  Schnebly,  12  O.  C.  C.  (N.  S.)  1,  21  O.  C.  D.  150  [reversing  in  part,  Kenyon  Col- 
lege V.  Schneblv,  8  O.  N.  P.  (N.  S.)  160,  19  O.  D.  (N.  P.)  432;  affirmed,  without  report, 
Schnebly    v.    Kenyon    College,    81    O.    S.    514]. 


Under  this  section,  residences  occupied  by  the  president  and  professors  and  janitor 
of  a  college  are  exempt,  as  also  is  vacant  land  from  which  no  revenue  is  derived  ;  but  land 
used  for  agricultural  purposes  or  pasturage  is  not  exempt :  Kenyon  College  v.  Schnebly,  12  O. 
C.  C.  (N.  S. )  1,  21  O.  C.  D.  150  [reversing  in  part,  Kenyon  College  v.  Schnebly,  8  O.  N.  P. 
(N.  S.)  160,  19  O.  D.  (N.  P.)  432,  [affirmed,  without  report,  Schnebly  v.  Kenyon  College,  81 
O.    S.    514]. 

Property  leased  to  parties  under  an  agreement  requiring  that  they  conduct  therein  a 
grammar  school,  which  is  treated  as  a  preparatory  department  of  the  college,  is  not  taxable 
while  so  used,  but  becomes  taxable  upon  tlie  burning  of  the  buildings  and  the  abandonment 
of  the  site  for  grammar  school  jiurposes  :  KCnyon  College  v.  Schnebly,  8  O.  N.  P.  (N.  S. ) 
160,  19  O.  D.  (N.  P.)  432.  [Not  affected  by  reversal  in  Kenyon  College  v.  Schnebly,  12  O.  C. 
C.  (N.  S.)  1,  21  O.  C.  D.  150  [affirmed,  without  report,  Schnebly  v.  Kenyon  College,  81 
O.    S.    514J. 


Under  this  section,  houses  which  are  used  exclusively  for  public  worship,  together  with 
the  grounds  which  are  necessary  for  such  occupancy  and  use,  are  exempt  from  taxation, 
although  they  are  held  by  a  ninety-nine  year  lease,  renev/able  forever :  Church  of  the  Epiphany 
V.  Ilaine,   10  Dec.   Rep.   449,   21   Bull.   180. 

In  order  to  be  exempt,  as  being  used  for  public  worship,  the  enjoyment  must  be  open 
to  the  public.  Accordingly  a  parsonage  is  not  exempt  from  taxation :  Gerke  v.  Purcell,  25 
O.    S.    229. 

A  camp  meeting  association  which  makes  certain  charges  for  privileges  and  concessions 
granted  to  persons  who  attend,  but  makes  such  charges  for  the  purpose  «f  defraying  expenses 
and  not  for  profit,  is  not,  by  making  such  charges,  deprived  of  its  right  to  hold  exempt  from 
taxation  its  propertv  wliich  is  used  for  camp  meeting  purposes :  Davis  v.  Camp  Meeting 
Association,    57     O.     S.     257. 

The  rule  that  statutes  exempting  property  from  taxation  should  be  strictly  construed 
does  not  permit  the  exemption  of  a  vacant  lot,  owned  by  a  charitable  organization  and  upon 
which  it  is  proposed  to  erect  a  building  to  be  used  for  charitable  purposes,  notwithstanding 
the  funds  wherewith  the  lot  was  purchased  were  exempt,  and  the  lot,  as  well  as  the  building, 
will  be  exempt  as  soon  as  a  building  has  been  erected  :  Christian  Association  v.  Spencer,  9  O. 
C.  C.  (N.  S.)  351,  19  O.  C.  D.  249.  (In  this  case  the  lot  was  owned  by  the  Young  Women's 
Christian     Association.) 

If  property  which  is  exempt  by  this  section  is  wrongfully  subjected  to  taxation,  such 
error  may  be  corrected  under  G.  C.  §  §  2588  to  2590  :    Butler  v.  Commissioners,  39   O.   S.   168. 

Houses  used  exclusively  as  places  of  domicile  for  the  sisters  or  lay  teachers  of  parochial 
schools,  are  "buildings  connected  with  public  colleges  and  academies"  or  "lands  connected  with 
public  institutions  of  learning,"  within  the  meaning  of  section  5349,  G.  C,  and  are  therefore 
exempted  from  taxation.     A.  G.  R.   1911-1912,  p.   1154. 

School   property  exempt   from   taxation. 

Sec.  4759.  Real  or  personal  property  vested  in  any  board  of  education  shall  be  exempt 
from  taxation  and  from  sale  on  execution  or  other  writ  or  order  in  the  nature  of  an 
execution.     (R.  S.  Sec.  3973.) 

May   acquire   land   and   property. 

Sec.  10093.  .A.  company  or  association  incorporated  for  cemetery  purposes  may 
appropriate  or  otherwise  acquire  and  hold,  not  exceeding  one  hundred  acres  of  land  ;  also. 


44  THE   TAX    LAWS   OF   OHIO. 

take  any  gift  or  devise  in  trust  for  cemetery  purposes,  or  the  income  from  such  gift  or 
devise  according  to  the  provisions  of  such  gift  or  devise,  in  trust,  all  of  which  shall 
be  exempt  from  execution,  from  taxation,  and  from  being  appropriated  to  any  other  public 
purpose,  if  used  exclusively  for  burial  purposes,  and  in  no  wise  with  a  view  to  profit. 
(R.  S.  Sec.  3571.) 

An  incorporated  cemetery  association  is  not  relieved  from  an  assessment  for  a  street 
improvement  by  a  statutory  provision  exempting  its  lands  from  taxation,  such  exemption 
being  regarded  as  confined  to  taxes  as  distinguished  from  local  assessments  :  Lima  v.  Cemetery 
Association,    42    O.    S.    128. 

While  the  lands  of  an  incorporated  cemetery  association,  so  far  as  exempted,  can  not 
be  sold  to  pay  an  assessment  for  the  improvement  of  a  street,  the  municipal  corporation  may 
enforce  the  assessment  by  such  remedies  as  the  statute  and  courts  of  equity  afford  :  Lima  v. 
Cemetery    Association,    42    O.    S.    128. 

Burial  lots. 

Sec.  10101.  Burial-lots  sold  by  such  company  or  association  shall  be  for  the  sole 
purpose  of  interments,  be  subject  to  the  rules  prescribed  by  the  company,  or  association, 
and  be  exempt  from  taxation,  execution,  attachment,  or  any  other  claim,  lien,  or  process 
whatever,  if  used  excltisively  for  burial  purposes,  and  in  no  wise  with  a  view  to  profit. 
(R.   S.   Sec.  3575.) 

Companies   for  protecting  and  preserving  dead   bodies. 

Sec.  10192.  Any  association  organized  for  the  purpose  of  preserving  and  protecting 
bodies  of  deceased  persons  before  burial  may  purchase,  or  take  by  devise  or  gift,  hold,  and 
convey  real  estate,  not  exceeding  one  acre  of  land,  and  erect  thereon  suitable  buildings, 
construct  and  maintain  vaults,  and  such  other  appliances  as  are  necessary  to  carry  out  its 
objects.  Such  property  shall  be  exempt  from  execution,  from  taxation,  and  from  being 
appropriated  to  any  other  public  purpose,  if  used  exclusively  for  the  purpose  herein 
described.     (R.  S.  Sec.  3884.) 

Burial  grounds. 

Sec.  10105.  Lands  appropriated  and  set  apart  as  burial  grounds,  either  for  public  or 
private  use,  and  so  recorded  or  filed  in  the  recorder's  office  of  the  county  where  they  are 
situated,  or  any  burial  ground  that  has  been  used  as  such  for  fifteen  years,  shall  not  be 
subject  to  sale  on  execution  on  a  judgment,  to  taxation,  to  dower,  nor  to  compulsory 
partition.  But  land  so  appropriated  and  set  apart  as  a  private  burial  ground  shall  not 
be  so  exempt  if  it  exceeds  in  value  the  sum  of  fifty  dollars.     (R.  S.  Sec.  3578.) 

Graveyards. 

Sec.  5350.  Lands  used  exclusively  as  graveyards,  or  grounds  for  burying  the"  dead, 
except  such  as  are  held  by  a  person,  company  or  corporation  with  a  view  to  profit,  or  for 
the  purpose  of  speculating  in  the  sale  thereof,  shall  be  exempt  from  taxation.  (R.  S. 
Sec.  2732.) 

Land  which  has  been  bought  for  a  cemetery,  but  is  not  prepared  for  use  as  such  until 
after  the  day  preceding  the  second  Monday  in  April,  is  not  exempt  from  taxation  for  that 
year,   because  of  such   intended   use  :    Cemetery  v.   Brooks,   8   O.   C.   C.   439,    4   O.   C.   D.    478. 

This  question  was  not  discussed  by  the  supreme  court  in  Watterson  v.  Halliday,  77 
O.    S.    150. 

The  exemption  as  to  cemeteries  continues  after  abandonment  for  burial  purposes  until 
all  the  bodies  have  been  removed;  Watterson  v.  Halliday,  2  O.  N.  P.  (N.  S.)  693,  15  O.  D. 
(N.  P.)     271. 

Exemption  from  taxation  does  not  include  exemption  from  assessment  for  a  local  im- 
provement :    Lima   v.    Cemetery   Association,    42    O.    S.    128. 

An  association  is  not  exempt  from  taxation  upon  lands  which  it  holds  and  which  are  not 
being  used  with  a  view  to  profit,  but  which  have  never  been  laid  out  and  allotted  or  otherwise 
prepared  for  use  as  a  burial  ground. 

A  building  for  the  residence  of  the  cemetery  superintendent,  constructed  by  the  association 
upon  the  lands  set  apart  and  actually  used  for  burial  purposes  and  otherwise  conceded  to  b« 
exempt,  is  itself  exempt  from  taxation.     A.  G.  R.   1914,  page  1435. 

State  or  U.  S.  property. 

Sec.  5351.  Real  or  personal  property  belonging  exclusively  to  the  state  or  United 
States  shall  be  exempt  from  taxation.     (R.  S.  Sec.  2732.) 

See,    also,    for   exemption    of    United    States    property,    appendix,    §  5    13793,    13801,    13805, 
13810,    13819,    13823,    13825,    13827,    13831,    13834,    13840,    13842,    13844,    13846    and    13847. 
For  mode  of  assessing  state  realty,  see  82  v.  122. 

Courthouses,  jails,  etc. 

Sec.  5352.  Buildings  belongings  to  counties  and  used  for  holding  courts,  and  for  jails 
or  county  offices,  with  the  ground,  not  exceeding  ten  acres  in  any  county,  on  which  such 
buildings  are  erected,  shall  be  exempt  from  taxation.     (R.  S.  Sec.  2732.) 


THE   TAX    LAWS    OF   OHIO.  •  45 

Lands,  etc.,  for  support  of  poor  exempt. 

Sec.  5353.  Lands,  houses  and  other  buildings  belonging  to  a  county,  township,  city  or 
village,  used  exclusively  for  the  accommodation  or  support  of  the  poor,  or  .leased  to  the 
state  or  any  political  subdivision  thereof  for  public  purposes,  and  property  belonging  to 
institutions  of  public  charity  only,  shall  be  exempt  from  taxation.  (R.  S.  Sec.  2732.) 
103  V.  548. 

This  section  is  witliin  the  authority  which  is  conferred  upon  the  general  assembly  by 
Art  XII,  §  2,  of  the  constitution.  It  exempts  from  taxation  an  endowment  fund  of  a  •college 
which  belongs  exclusively  to  it,  and  which  is  devoted  solely  to  derivmg  an  mcome  for  it3 
support:  Little  v.  Seminan'.  72  O.  S.  417  laffirming  Seminary  v.  Little,  2  O.  C.  C.  (N.  S.)  540, 
15   O    C    D     609].      See  also  Meyers  v.    The   Benjamin  Rose   Instituti.    92,   O.    Sit.    000. 

Residences  of  bishops,  priests  and  sextons  are  not  exempt  from  taxation,  under  this 
section  although  thev  are  used  in  part  for  religious  and  charitable  purposes :  Watterson  v. 
Halliday,    77    O.    S.    150    [reversing   Watterson   v.    Halliday,    2    O.    N.    P.    (N.S.)    693,    15    O.    D. 

A  library  association  which  is  formed  for  the  purpose  of  "the  diffusion  of  useful 
knowledge,"  which  is  open  to  all  persons  upon  equal  terms  without  any  distinction  and 
whose  income  and  revenues  are  devoted  to  such  purposes  and  objects  is  an  "institution  of 
public  charity  only"  and  as  such  is  exempt  from  taxation  within  the  meaning  of  this  section  : 
Library   Association   v.    Pelton,    36    O.    S.    253.  ,  .,  ,       . 

An  association  which  extends  relief  only  to  its  own  sick  and  needy  is  not  a  public 
charity  within  the  meaning  of  this  section,  and  is  not  exempt :  Morning  Star  Lodge  v. 
Hayslip,    23    O.    S.    144. 

Property  used  for  support  of  children's  home  exempt. 

Sec.  5353-1.  Property,  real,  personal,  and  mixed,  the  net  income  of  which  is  used 
solely  for  the  support  of  institutions  used  exclusively  for  children's  homes  for  poor 
children,  the  real  estate  on  which  said  institutions  are  located,  and  the  buildings  connected 
therewith,  shall  be  exempt  from  taxation.     (106  v.  179.) 

Armory  buildings,  etc. 

Sec.  5354.  Buildings  belonging  to  and  used  exclusively  for  armory  purposes  by 
lawfully  organized  military  organizations  which  are  fully  armed  and  equipped  at  their 
own  expense  and  lawfully  made  subject  to  all  calls  of  the  governor  for  troops  iri  case  of 
war,  riot,  insurrection  or  invasion,  and  the  land  owned  and  used  as  sites  for  the 
armory  buildings  of  such  military  organizations,  not  leased  or  otherwise  used  with  a  view 
to  profit,  and  moneys  and  credits  appropriated  solely  to  sustain,  and  belonging  exclusively 
to,  such  organizations,  shall  be  exempt  from  taxation.     (R.  S.  Sec.  2732.) 

Fire  engines,  etc. 

Sec.  5355.  Fire  engines,  property  and  other  impleinents  user!  for  the  extinguishment 
of  fires,  with  the  buildings  used  exclusively  for  the  safe  keeping  thereof,  and  for  the 
meeting  of  fire  companies,  whether  belonging  to  a  township,  city  or  village,  or  to  a  fire 
company  organized  therein,  shall  be  exempt  from  taxation.     (R.  S.  Sec.  2732.) 

Market  houses  and  halls. 

Sec.  5356.  Market  houses,  public  squares  or  other  public  grounds  of  a  city,  village  or 
township,  houses  or  halls  used  exclusively  for  public  purposes  or  erected  by  taxation  for 
such  purposes,  notwithstanding  that  parts  thereof  may  be  lawfully  leased,  shall  be  exempt 
from  taxation.     (R.  S.  Sec.  2732.) 

Public    ground    used     "for    public     purposes"     is    exempt     from     taxation  :     Cincinnati     v. 

Hynicka,  9  O.  N.   P.    (N.S.)    273,  20  O.  D.    (N.P.)    365.     Affirmed  without  opinion.   84   O.   St.   446. 

Public    ground    upon    which     is    erected     a    warehouse    operated    by    a    railroad     compariy 

is  not  used   "for  public  purposes"   within  the  meaning  of  the   statute  exempting  public  grounds 

from   taxation:    Cincinnati  v.   Hvnicka,   9   O.   N.   P.    (N.  S.;    :i73.    20   O.   D.    (N.  P.)    365. 

Public  lands  of  a  citv  when  not  needed  for  public  purposes  may  be  leased  by  the  city 
for  private  purposes;  during  such  diver.^ion  from  puVilic  use  such  grounds  are  taxable:  Cin- 
cinnati   V.    Hynicka,    9    O.    N.    P.    (N.S.)    273,    20    O.    D.     (N.  P.)     365. 

The  use  by  a  coal  company  of  river  wharf  ground  which  belones  to  a  city,  for  handling 
coal  is  not  for  an  exclusive  public  purpose  within  the  meaning  of  the  statute  exempting  from 
taxation  public  grounds  used  "for  public  purposes":  Cincinnati  v.  Hynicka,  9  O.  N.  P.  (N.S.) 
273,    20    O.    D.     (N.  P.)    365. 

The  property  of  a  municipal  corporation  which  is  not  used  for  public  or  governmental 
purposes,  is  not  "exempt  from  taxation,  and  accordingly  if  such  land  is  leased  for  private 
purposes,  it  is  not  exempt  from  taxation,  although  the  income  thereof  may  be  applied  to  a 
public    purpose:     Cincinnati    v    Lewis,     66    O.     S.     49. 

The  public  property  which  is  exempt  from  taxation  by  the  laws  of  Ohio  does  not 
Include  all  municipallv  owned  property,  but  only  such  public  propertv  as  Is  employed  In 
the   exercise   of   some   governmental    function:   Railway  v.    Roth,    13    O.    N.    P.    (N.S.)    633. 

Water  works,  etc. 

Sec.  5357.  Works,  machinery,  pipe-lines  and  fixtures  belonging  to  acity  or  village  and 
used  exclusively  for  conveying  water  to  it,  or  for  heating  or  lighting  it,  shall  be  exempt 
from  taxation     (R.  S.  Sec.  2732.) 


46  .  lilt,    TAX    LAWS    OF   OHIO. 

Gas  wells,  pipe  lines,  pumping  stations  and  machinery  owned  by  a  municipal  corporation 
and  used  by  it  for  the  conveyance  of  gas  to  be  consumed  by  it  and  by  its  citizens  generally, 
are  used  exclusively  for  a  public  purpose  and  are  exempt  from  taxation :  Toledo  v.  Hosier, 
54  O.   S.   418. 

In  State,  ex  rel.,  v.  Toledo,  48  O.  S.  112,  the  supplying  of  natural  gas  to  a  municipal 
corporation  and  its  citizens  was  held  to  be  a  public  use  for  which  the  taxing  power  might  be 
exercised. 

Stocks. 

Sec.  5358.  Stocks,  or  certificates  of  stock,  in  a  corporation  or  railroad  company, 
owned  By  a  county,  township,  city  or  village,  the  money  to  acquire  which  was  originally 
raised  by  taxation  tipon  such  county,  township,  city  or  village,  shall  be  exempt  from 
taxation.     (R.  S.  Sec.  2732.) 

Since  the  statutes  of  the  state  do  not  make  provision  for  the  exemption  of  municipal 
bonds  purchased  by  sinking  fund  trustees,  the  same  must  be  held  to  be  taxable  in  this  state. 
A.  G.  R.  1913,  p.  1^07. 

Monuments   and   funds   therefor. 

Sec.  5359.  Funds  raised  and  set  apart  for  the  purpose  of  building  monuments  to  the 
soldiers  of  this  state,  and  monument  and  monumental  buildings,  shall  be  exempt  from 
taxation.     (R.  S.  Sec.  2732.) 

See  G.  C.  §  5362. 

For  similar  statute,  §  14828. 

Certain   sum. 

Sec.  5360.  A  resident  of  this  state  may  deduct  a  sum,  not  exceeding  one  hundred 
dollars,  to  be  exempt  from  taxation,  from  the  aggregate  listed  value  of  his  taxable  personal 
property  of  any  kind,  except  dogs,  of  which  he  is  the  actual  owner.      (R.   S.   Sec.  2732.) 

The  term  "individual"  as  used  in  article  XII,  section  3,  of  the  constitution,  compels  the 
construction  that  section  5360,  General  Code,  exempting  from  taxation  the  first  one  hundred 
dollars  of  personal   property,   applies  only  to  natural  persons  and  not  to  corporations. 

Parties  owning  property  in  common,  are  each  entitled  to  a  deduction  of  one  hundred 
dollars  from  the  values  of  their  respective  interests. 

Trustees,  guardians,  te.stamentary  trustees,  etc.,  who  actually  act  as  legal  representatives 
of  others  for  the  purpose  of  paying  "their  taxes,  may  deduct  in  their  behalf  the  one  hundred 
dollars  exemption.  Executors  and  administrators  represent  estates  of  deceased  persons, 
however,  and  may  not  deduct  the  exemption  in  behalf  of  the  estate  or  of  separate  heirs  or 
legatees.      A.   G.   R.    1911-1912,   p.    656. 

A  trustee  of  an  "estate"  designated  by  will,  may  not  deduct  $100  as  exemption  in  personal 
property  returns,  nor  may  the  trustees  of  a  secret  society.  A  guardian  for  minor  heirs,  however, 
may  deduct  such  exemptions  in  returning  the  property  of  his  ward  or  wards.  A.  G.  R. 
1911-1912,  p.  203. 

Certain  lands   used   as    site   for   monument. 

Sec.  5361.  Lands  held  and  used  as  the  place  of  interment  of  a  distinguished  deceased 
person  and  as  the  place  of  a  monument  or  memorial  to  such  person,  as  provided  for  by 
the  statutes  of  this  state,  together  with  funds  or  moneys  raised  or  held  for  the  purpose 
of  maintaining  or  caring  for  such  .monument  or  memorial,  and  its  place  of  erection,  so 
long  as  they  are  held  and  used  for  such  purpose,  shall  be  exempt  from  taxation  or 
assessment  for  any  purpose.     (R.  S.  Sec.  2732a.) 

Lands  held  by  memorial  association. 

Sec.  5362.  Real  estate  held  or  occupied  by  an  association  or  corporation,  organized 
or  incorporated  under  the  laws  of  this  state,  relative  to  soldiers  memorial  associations, 
monumental  building  associations,  or  cemetery  associations  or  corporations,  which  in  the 
opinion  of  the  trustees,  directors  or  managers  thereof,  is  necessary  and  proper  to  carry 
out  the  object  intended  for  such  association  or  corporation,  shall  be  exempt  from  taxation. 
(83  v.  3  §  2.) 

For  care  of  the  memorial  at  Fort  Meigs,  §  15292,  et  seq. 
For  power  to  purchase  memorial  lands,  §  15290. 

Prehistoric  earthworks   or  historic  buildings. 

Sec.  5363.  Lands  in  this  state  on  which  are  situated  prehistoric  earthworks,  or  upon 
which  was  erected  and  still  stands  an  historic  building  which  is  preserved  in  commemora- 
tion of  historic  events  in  the  settlement  and  development  of  the  state,  and  which  are 
purchased  by  any  person,  association  or  company  for  the  purpose  of  the  preservation  of 
such  earthworks  or  historic  building  and  are  not  held  for  profit  but  'dedicated  to  public 
uses   as   prehistoric  parks   or   as   historic   grounds,    shall  be    exempt    from    taxation.     The 


THE   TAX    LAWS    OF   OHIO.  47 

owners  of  such  prehistoric  parks  or  historic  grounds  may  establish  reasonable  rules  gov- 
erning access  thereto.     (97  v.  49  §§  1,  2.) 

For  provision  for  the  purchase  of  Fort  Ancient,  see  §  15302,  et  seq. 
For  chapter  on  public  lands,  see  §  13856. 

Property    of   certain   societies. 

Sec.  5364.  Real  or  personal  property  belonging  to  an  incorporated  post  of  the  grand 
army  of  the  republic,  union  veterans  union,  grand  lodge  of  free  and  accepted  masons, 
grand  lodge  of  the  independent  order  of  odd  fellows,  grand  lodge  of  the  Knights  of 
Pythias,  association  for  the  exclusive  benefit,  use  and  care  of  aged,  infirm  and  dependent 
women,  a  religious  or  secret  benevolent  organization  maintaining  a  lodge  system,  an 
incorporated  association  of  ministers  of  any  church,  or  incorporated  association  of 
commercial  traveling  men,  an  association  which  is  intended  to  create  a  fund  or  is  used  or 
intended  to  be  used  for  the  care  and  maintenance  of  indigent  soldiers  of  the  late  war, 
indigent  members  of  said  organizations,  and  tlie  widows,  orphans  and  beneficiaries  of  the 
deceased  members  of  such  organizations,  and  not  operated  with  a  view  to  profit  or  having 
as  their  principal  object  the  issuance  of  insurance  certificates  of  membership,  and  the 
interest  or  income  derived  therefrom,  shall  not  be  taxable,  and  the  trustees  of  any  such 
organizations  shall  not  be  required  to  return  or  list  such  property  for  taxation.  (R.  S. 
Sec.  2732-3.) 

"Dunkers." 

Sec.  5365.  Moneys,  funds  or  credits  belonging  to  the  representative  body  of  Indiana 
meeting  of  friends  or  the  religious  society  known  as  the  German  Baptists  or  Dunkers,  in 
this  state,  which  moneys,  funds  or  credits  or  the  income  therefrom  are  exclusively  used  for 
the  support  of  the  poor  of  such  denomination,  society  or  congregation,  shall  be  exempt 
from  taxation.  The  person  or  persons  having  the  care  and  supervision  of  such  moneys, 
funds  or  credits,  shall  not  be  required  to  return  or  list  them  for  taxation.  (89  v.  383, 
Sec.  1.) 

Funds  exempt   from   taxation. 

Sec.  5365-1.  §  30.  Every  fraternal  benefit  society  organized  or  licensed  under  this 
act  is  hereby  declared  to  be  a  charitable  and  benevolent  institution,  and  all  of  its  funds  shall 
be  exempt  from  all  and  every  state,  count}^  district,  municipal  and  school  tax,  other  than 
taxes  on  real  estate  and  office  equipment.     (103  O.  L.,  533,  Sec.  30.) 

The  amendment  of  Section  2,  Article  XII,  of  the  ConPtitution,  adopted  in  1912,  whiclV 
changes  the  language  of  said  section  from  "institutions  of  purely  public  charity  *  *  * 
may  by  general  laws,  be  exempted  from  taxation",  to  "institutions  used  exclusively^  for 
charitable  purposes,  *  »  *  may  by  general  laws,  be  exempted  from  taxation,"  is  not 
self-executing.  Therefore,  inasmuch  a"s  sections  5364  5365  and  5365-1  G.  C  were  enacted 
prior  to  said  amendment,  any  additional  power  vested  in  the  legislature  by  said  amendment 
has  no  application  to  said  statutes  and  they  can  only  be  sustained  insofar  as  within  the 
power  conferred  upon  the  legislature  b5'  the  constitution  at  the  time  of  their  enactment ;  i.  e., 
said  amendment  of  1912  did  not  have  the  effect  of  rendering  constitutional  any  acts  passed 
prior  to  the  adoption  of  said  amendment  which  were,  at  the  time  of  their  enactment,  vtn- 
constitutional.      A.   G.    R.    1915. 

If  the  property  of  lodges  can  be  exempted,  it  must  be  because  they  come  within  the 
constitutional  classification  of  "institutions  of  purely  public  charity".  Ownership  is  not  made 
a  basis  of  exemption,  but  the  authority  for  exemption  is  referrable  to  the  use  to  which  the 
property  is  appropriated  and  applied,  and  inasmuch  as  any  exemption  is  attempted  upon  the 
basis  of  ownership  it   must   be   wholly   void.     A.   G.    R.    1915. 

The  term  "institution"  in  the  last  analysis  has  reference  to  property  only.  Constitutional 
authority  for  statutory-  exemption  is  limited  to  establishments  devoted  to  purely  public 
charity  and  to  property  of  associations  or  organizations,  the  activities  of  which  are  con- 
fined "to  the  administration  of  a  purely  public  charity.  Whether  or  not  a  charity  is  public 
depends  upon   the  particular  facts  in  each   case.     A.   G.  R.   1915. 

Under  authority  of  the  provision  of  the  constitution,  under  which  the  sections  under 
consideration  were  enacted,  exemptions  from  taxat'on  may  be  extended  only  to  property  of 
substantial  permanence,  devoted  exclusively  to  charitalile  purposes  of  such  nature  as  to  be 
available  to  a  class  of  indefinite  number  and  involuntary  membership,  administered  without 
any  idea  to  private  gain  or  profit  and  not  limited  to  the  membership  of  a  secret  organization 
and  their  widows  and  orphans,  which  results  in  a  substantial  public  benefit.     A.  G.   R.    1915. 

No  authority  rested  in  the  legislature  at  the  time  of  the  enactment  of  Section  5365-1 
to  make  such  exemption  and  said  section  is  unconstitutional,  null  and  void,  and  the  funds  of 
a  fraternal  benefit  organization  licensed  under  the  act  of  May  31,  1911,  102  O.  L.,  553,  are  not 
exempt   from   taxation.      A.    G.    R.    1915. 

However,  if  the  same  provisions  as  to  exemptions  as  are  now  upon  the  statute  books 
of  the  state  (Sections  5364-5365)  were  re-enacted  by  the  legislature  under  the  present  con- 
stitution, it  is  conceived  that  certain  property  of  these  orders,  associations,  or  organizations 
under  discussion,  which  are  not  now  exempt  from  taxation  would  become  so.  For  instance, 
homes  for  widows  of  members,  orphans  of  memVers,  aged  and  indigent  members  of  these 
organizations    maintained    by    them,    are   clearly    ch;.ritable    and    the    property    dedicated    to   the 


48  THE    TAX    LAWS    OF    OHIO. 

uses  and  purposes  of  those  homes  may  be  used  exclusively  for  charitable  purposes  although 
not  a  public  charity  and  therefore  it  is  deemed  competent  for  the  legislature,  under  the  present 
constitution,  to  exempt  property  of  such  character  which  is  now,  or  may  hereafter  be,  used 
exclusively  for  charitable  purposes.     A.  G.  R.   1915. 

Municipal  universities. 

Sec.  7915-1.  All  such  property,  personal  or  mixed,  or  real  property  located  within 
the  county  in  which  an  university,  college  or  other  educational  institution  of  any  municipal 
corporation  is  located,  heretofore  or  hereafter  so  given  to  or  received  by  the  board  of 
directors  of  a  university,  college  or  other  educational  institution  of  any  municipal 
corporation,  the  rents,  issues,  profits  and  income  of  which  are  used  exclusively  for  the 
use,  endowment  or  support  of  a  university,  college  or  other  educational  institution  of  any 
municipal  corporation,  shall  be  exempted  from  taxation  so  long  as  such  property  or  the 
rents,  issues,  profits  or  income  thereof  is  used  for  and  exclusively  applied  to "  the 
endowment  or  support  of  such  university,  college  or  other  educational  institution  of  such 
municipal  corporation.     (102  v.  32.) 

Township    memorial   associations. 

Sec.  3410-7.  This  section  provides  that  the  property  of  township  soldiers'  and  sailors' 
memorial  associations  "shall  be  free  from  taxation  by  state,  county  or  municipality." 

Lavr  libraries. 

Sec.  3055.  For  the  use  of  such  law  library,  the  board  of  county  commissioners  of  the 
county  shall  provide  at  the  expense  of  the  county,  a  suitable  room  or  rooms  with  sufficient 
and  suitable  bookcases,  in  the  county  court  house,  or  if  there  is  no  suitable  room  or  rooms 
to  be  had  therein,  any  other  suitable  room  or  rooms  at  the  county  seat,  and  shall  heat 
and  light  them.  The  books  and  furniture  of  the  law  library  association  used  exclusively 
in  such  library,  shall  be  exempt  from  taxation.     (R.  S.  Sec.  2679.) 

Shares  of  stock  of  certain  corporations. 

Sec.  192.  No  person  shall  be  required  to  list  for  taxation  a  share  of  the  capital  stock 
of  an  Ohio  corporation ;  or  a  share  of  the  capital  stock  of  a  foreign  corporation,  the  prop- 
erty of  which  is  taxed  in  Ohio  in  the  name  of  such  corporation ;  or  a  share  of  the  capital 
stock  of  any  other  foreign  corporation,  if  the  holder  thereof  furnishes  satisfactory  proof 
to  the  taxing  authorities  that  at  least  two-thirds  of  the  property  of  such  corporation  is 
taxed  in  Ohio  and  the  remainder  is  taxed  in  another  state  or  states,  provided  such  cor- 
poration, as  a  fee  for  the  privilege  of  exercising  its  franchise  in  Ohio,  pays  annually  the 
same  percentage  upon  its  entire  authorized  capital  stock  that  is  required  by  law  to  be 
paid  by  a  domestic  corporation  on  its  subscribed  or  issued  capital  stock.     (R.  S.  Sec.  148c.) 

Stock  of  foreign  corporation  not  exempt  from  taxation  if  part  of  its  property  is  located  in 
a  foreign  country.     A.  G.  R.  1915,  p.  387. 

For  taxation  of  stock  in  foreign  corporations  or  of  bonds  deposited  by  foreign  corpora- 
tions,  see  G.   C.   §§   5324   and   5327. 

Taxation   of   Property   of  Foreign   Corporations,   see   G.    C.    §    5404. 

Deposits    of    Insurance    Co.,    see    5437    G.    C. 

Tax  on  stocks  in  foreign  corporation  held  by  residents  of  Ohio,  see  25  O.  S.  1 ;  35  O  S- 
28;    114   U.   S.    511;    2   N.    P.    (N.  S.)    617. 

If  a  part  of  the  property  of  a  foreign  corporation  is  taxed  in  a  foreign  country,  (not 
state  of  United  States)  the  stockholders  ot  such  corporation  can  under  no  circumstances  claim 
exemption   from   taxation   on  account   of  their  shares  therein.     A.   G.   R.    1914. 

Shares  of  capital  stock. 

Sec.  5372.  This  section  provides  that  "no  person  shall  be  required  to  list  for  taxation 
any  shares  of  the  capital  stock  of  a  company,  the  capital  stock  of  which  is  taxed  in  the 
name  of  such  company."     (For  annotation  see  Sec.  5372  next  chapter.) 


CHAPTER  TEN. 


LISTING  PERSONAL  PROPERTY. 


Section 

5579. 

5366. 

5366-1. 

5367. 

5368. 

5869. 

5370. 
5371. 

5371-1. 

5371-2. 
5371-3. 

5371-4. 

5372. 

5372-1. 

5372-2. 
5372-3. 

5372-4. 
5373. 

5374. 
5374-1. 

5375. 

5375-1. 

Tax      Commission      to      direct     and 
supervise  assessment  of  property. 

Returns     for     taxation     to     county 

auditor;  powers  and  duties. 
Time  when  property  shall  be  listed  ; 
when    liability   attaches. 

"UTien   assessors   shall   meet   for  in- 
structions and  to  receive  blanks. 

Delivery    of    notice   and    blanks    for 
statement   of   property. 

Oath    of    party    listing ;      fixing    of 
values. 

Who  shall  list  personal  property. 

Where    personal    property    shall    be 
listed. 

Where  owner  moves  from  one  sub- 
division  to   another. 

Listing  of  property  in  transit. 

Of  deceased  person,  resident  of  this 
state. 

Property   pertaining   to   a    business. 

In   whose   name   to   be   listed. 

Property   held   in   trust   capacity   or 
fiduciary    relationship. 

Omitted  property  to  be  listed. 
How      property      of      others      listed. 
Pawnbrokers. 

Statement   of  judicial   officers. 

When    person    a    resident    for    taxa- 
tion   purposes. 

Effect  of  preceding  section. 

By     persons     removing     into     this 
state. 

When  statement  shall  be  made  and 
delivered   to   assessors  ;     oath. 

Full     and     accurate    statement    re- 
quired. 


Section 
5375-2. 

5375-3. 

5375-4. 

5376. 

5377. 
5378. 

5379. 
5380. 
5381. 
5382. 
5383. 

5384. 
5385. 

5386. 
5387. 

5388. 

5389. 
5390. 

5391. 
5392. 

5395. 
9675. 


Valuation  by  assessor,  how  de- 
termined ;  assessor  report  infor- 
mation. 

When  taxable  property  converted 
into  non-taxable  ;  assessors  duty. 

Separate  listing  of  items  may  be 
required. 

What  statement  shall  contain,  and 
order  thereof. 

When  assessor  to  fix  value. 

Persons  having  nothing  to  list  must 
make  oath. 

Listing  of  dogs. 

Penalty  against  assessor. 

"Merchant"    defined. 

Valuation  of  certain  merchandise. 

Consignee,  and  commission  mer- 
chant. 

Transient   traders ;    their   returns. 

Listing  of  personal  property  by 
manufacturers. 

Ascertaining   valuation   thereof. 

Merchant  or  manufacturer  com- 
mencing business  after  certain 
day 

Rules  for  valuing  personal  property 
generally. 

Valuing  additions   to   tax   duplicate. 

Return  by  assessor  when  parties 
refuse  to  swear. 

When  assessor  shall  make  the  list. 

Upon  what  information  the  as- 
sessor shall  act. 

Oath   of  assessor  to  returns. 

Building  and  Loan  association 
shares. 


Tax   commission    shall    direct    and    supervise    assessment    of   property. 

"  Sec.  5579.  In  addition  to  all  other  powers  and  duties  vested  in  or  imposed  upon  it  by 
law,  the  tax  commission  of  Ohio  shall  direct  and  supervise  the  assessment  for  taxation  of 
all  real  and  personal  property  in  the  state.  County  auditors  shall,  under  the  direction  and 
supervision  of  the  tax  commission  of  Ohio,  be  the  chief  supervising,  assessing  officers  of 
their  respective  counties,  and,  with  the  local  assessors  selected  in  the  manner  provided  in 
this  act,  shall  list  and  value  real  and  personal  property  for  taxation,  within  and  for  their 
respective  counties,  except  as  may  be  otherwise  provided  by  law.  There  shall  also  be  in 
each  county,  a  board  to_  hear  complaints  and  revise  assessments  of  real  and  personal 
property  for  taxation,  which  shall  be  known  as  the  county  board  of  revision.  (106  v.  246, 
Sec.  2.) 

The  duty  to  list  property  pertaining  to  a  business  located  wholly  within  the  county,  but 
carried  on  in  more  than  one  township  or  taxing  district  of  the  company  devolves  by  virtue  of 
the  provisions  of  section   5579   G.   C.  upon   the  county   auditor.     A.  G.   R.   1916. 


Returns  for  taxation  to  county  auditor;    powers  and  duties. 

Sec.  5366.  Whenever  any  person,  company,  firm,  partnership,  association  or  corpora- 
tion was  by  any  existing  provision  of  any  law  repealed  by  this  act  required  to  return 
property  to  the  district  assessor  for  taxation,  the  same  shall  be  returned  to  the  county 
auditor ;  and  whenever  the  district  assessor  was  by  any  provision  of  any  such  law  charged 
with  any  duty  or  vested  with  any  powers  in  making  up  the  original  tax  list,  or  in  listing 
and  valuing  any  property  which  has  been  omitted  from  the  tax  list,  or  in  correcting  any 
returns  or  statements  of  property  for  taxation,  either  with  respect  to  its  valuation  or 
amount,  such  duty  shall  devolve  upon  and  be  performed  bv  the  county  auditor  and  such 
power  shall  vest  in  him  and  be  exercised  by  him.     (106  v.  246,  Sec.  3.     W.  L.  Sec.  1.) 

This   section   Is  without   any  operative   force   and    is   null   and   void   because   in   contraven- 
tion   of   the    provisions    of    Section    16    of   Article   II    of   the    constitution    of    this    state.      A. 
G.   R.    1916. 

4  (49) 


50 


THE    TAX    LAWS    OF   OHIO. 


With  this  section  eliminated  county  auditors  are  without  authority  to  originate  or 
change  any  assessments  of  real  property  under  any  provision  of  the  General  Code  now  in 
force.     A.   G.    R.    1916. 

Time  when  property  shall  be  listed  for  taxation  and  when  liability  attaches. 

Sec.  5366-1.  The  listing  of  all  property,  moneys,  credits,  investments  in  bonds,  stocks, 
joint  stock  companies,  or  otherwise,  except  the  stock  in  trade  of  transient  persons,  shall  be 
made  between  the  second  Monday  of  April  and  the  first  Monday  of  June,  annually.  The 
listing  and  valuation  of  all  such  property  for  taxation  shall  be  made  as  of  the  day 
preceding  the  second  Monday  of  April,  annually,  and  all  personal  property,  moneys,  credits 
and  investments  except  as  otherwise  provided  in  this  act  shall  be  listed  and  valued  with 
respect  to  the  ownership  thereof  on  said  date  and  in  the  place  where  then  taxable. 
Wherever  any  property  is  by  any  existing  provision  of  law  required  to  be  listed  or  returned 
for  taxation  as  of  a  day  other  than  the  day  preceding  the  second  Monday  of  April,  such 
provision  shall  be  deemed  to  mean  the  day  preceding  the  second  Monday  of  April,  and 
whenever  the  liability  of  any  person  or  of  any  property  to  taxation  is,  by  any  existing 
provision  of  law,  to  be  determined  by  reference  to  a  day  other  than  the  day  preceding  the 
second  Monday  of  April,  said  liability  shall  be  determined  by  reference  to  the  day  preceding 
the  second  Monday  of  April;  provided  that  the  provisions  of  this  section  shall  not  apply 
to  the  return  of  the  resources  and  liabilities  of  incorporated  and  unincorporated  banks, 
nor  in  any  case  where  property  is  required  to  be  returned  for  taxation,  or  to  be  valued, 
by  the  tax  commission  of  Ohio;  nor  in  any  case  where  the  liability  of  any  person  or  of 
any  property  to  taxation  is  required  to  be  originally  determined  by  the  tax  commission  of 
Ohio.     (106  v.  247,  Sec.  4.     W.  L.  Sec.  6.) 

The  purpose  and  effect  of  Section  5366-1,  G.  C,  is  to  fix  the  time  as  of  which  and  the 
period  within  which  all  property  which  is  required  to  be  assessed  within  each  year  shall  be 
valued,  and  assessors  may  not  begin  the  work  of  appraising  real  property  for  the  year  1916 
before   the   second   Monday   in   April    of   said   year.      A.   G.    R.    1916. 

The  fact  that  the  legislature  has  designated  a  specific  day  as  that  on  which  property 
is  to  be  listed  for  taxation,  does  not  prevent  the  determination  of  the  value  of  the  property 
listed  tor  taxation  as  of  other  periods  of  the  year.  Accordingly,  the  legislature  may  provide 
for  taxing  the  average  monthly  amount  of  moneys,  credits  lor  other  capital,  even  if  such 
property  is  in  the  form  of  securities  exempted  from  taxation  on  the  day  provided  for  listing 
property  for  taxation:    Shotwell  v.   Moore,   129   U.    S.   590,    6   O.   F.   D.,  500. 

Annual  meeting   on   the   second   Monday   of  April   for   instruction. 

Sec.  5367.  The  assessors  of  each  county  shall,  annually,  on  the  second  Monday  of 
April,  meet  at  the  office  of  the  county  auditor  or  such  other  place  at  the  county  seat  as  he 
may  designate.  Notice  of  such  meeting  shall  be  mailed,  or  otherwise  delivered,  to  each 
assessor,  by  the  auditor,  not  less  than  five  days  before  the  date  of  such  annual  rneeting. 
The  auditor  shall  meet  with  the  assessors  and  instruct  them  as  to  their  duties,  directing 
their  attention  particularly  to  the  provisions  of  law  and  the  rules  and  instructions  of  the 
tax  commission  of  Ohio  relating  to  the  listing  and  valuing  of  property  for  taxation.  The 
auditor  also  may  at  any  other  time  call  assessors  before  him  for  additional  instructions, 
and  assessors  shall  obey  such  calls  and  instructions.  The  county  auditor  shall  provide^  and 
deliver  to  the  assessors  at  such  annual  meeting  the  necessary  blanks  and  instructions. 
(106  v.  253,  Sec.  25.) 

This   section    was   repealed    by   the   Wames   Law   103    v.    786,    and   re-enacted    106    v.    253. 
The  county  commissioners  have  no  authority  to  allow  to  the  county  auditor  compensation 
for   furnishing   blanks   to    assessors:    Sage   v.    Commissioners,    82    O.    St.    186. 

Delivery  of  notice  to  each  person  for  statement  of  property. 

Sec.  5368.  The  assessor,  between  the  second  Monday  of  April  and  the  first  Monday 
of  June,  annually,  shall  deliver  to  each  person,  resident  of  his  township,  village  or  ward, 
of  full  age,  and  not  an  insane  person,  at  his  usual  place  of  residence  or  business,  a  written 
or  printed  notice,  requiring  such  person  to  make  out  a  statement  of  the  property  which,  by 
law,  such  person  is  required  to  list,  accompanied  with  printed  forms,  in  blank,  for  such 
statement.  The  assessor,  at  the  time  he  delivers  such  notice  and  blank  forms,  shall  demand 
and  receive  such  statement,  unless  such  person  requires  furtlier  time  to  furnish  the  same, 
in  which  case  he  shall  do  so  within  five  days  thereafter.  Tlie  fajltire  of  the_  assessor  to 
perform  any  duty  imposed  upon  liim  by  law,  within  the  time  limited  therein  shall  not 
invalidate  any  assessment,  nor  relieve  any  person  from  listing  property  for  taxation. 
(As  amended   106  v.  253,   Sec.  26.) 

Oath  of  party  listing;   fixing  values. 

Sec.  5369.  A  person  or  party  so  listing  property,  or  other  items  _  named  in  the 
statement  described  in  the  next  preceding  section,  shall  take  and  subscribe  an  oath  or 
affirmation  according  to  law.  to  be  administered  bv  the  assessor,  to  the  efifect.  adapting  the 
form   to   the    capacity   in    which   the   person    making   the    return    acts,    that    the    statement 


THE   TAX    LAWS    OF   OHIO.  5I 

contains,  as  he  verily  believes,  a  true  account  of  all  the  taxable  personal  property,  moneys, 
credits,  and  investments  in  bonds,  stocks,  joint-stock  companies,  annuities  or  otherwise, 
owned  or  controlled  by  such  person  for  his  own  use,  or  as  parent,  guardian,  trustee, 
executor,  administrator,  receiver,  accounting  officer,  factor,  agent,  or  otherwise,  and  also 
of  all  moneys,  credits,  investments  in  bonds,  stocks,  joint-stock  companies,  or  otherwise, 
held  for  him,  or  any  one  residing  in  this  state,  for  whom  he  is  required  by  law  to  list,  by 
any  person  residing  in  or  out  of  this  state,  and  not  listed  for  taxation  in  pursuance  of  law 
in  this  state  by  such  liolder,  and  every  interest  and  right,  legal  or  equitable,  of  the  person 
listing  and  of  those  for  whom  he  is  required  by  law  to  list  in  bonds,  stocks,  joint-stock 
companies,  or  otherwise,  which  he  is  required  by  law  to  list  for  taxation,  and  that  the  value 
affixed  to  each  of  said  items  is  the  value  thereof  as  ascertained  by  the  usual  selling  price 
thereof  for  cash,  at  voluntary  sales  thereof,  at  the  time  and  place  of  listing;  and  if  there 
is  no  usual  selling  price,  then  at  such  price  as  could  be  obtained  therefor  in  money,  at 
such  time  and  place,  and  that  he  has  not  made  an  acknowledgment  or  agreement,  or  con- 
tracted a  debt,  without  receiving  an  adequate  consideration  therefor  or  resorted  to  any  de- 
vise, or  created  a  trust,  or  sold  or  exchanged  or  disposed  of  money,  property,  or  effects, 
which  were  taxable  in  this  state,  for  United  States  bonds  or  other  non-taxable  securities  or 
moneys,  for  the  purpose  of  evading  taxation,  or  diminishing  the  amount  of  his  return  for 
taxation,  and  that  all  interest  that  he  has  or  owns  in  any  credit  or  evidence  of  indebtedness, 
secured  in  any  manner,  upon  real  estate  or  personal  property,  situated  outside  of  the  county 
in  whicTi  he  resides,  or  in  taxable  stocks  or  bonds,  or  in  stocks  or  bonds  of  a  foreign 
corporation,  has  been  duly  listed  by  him  for  taxation.     (R.  S.  Sec.  2749.) 

Who   shall   list  personal  property. 

Sec.  5370.  Each  person  of  full  age  and  sound  mind  shall  list  the  personal  property  of 
which  he  is  the  owner,  and  all  moneys  in  his  possession,  all  moneys  invested,  loaned,  or 
otherwise  controlled  by  him,  as  agent  or  attorney,  or  on  account  of  any  other  person  or 
persons,  company  or  corporation,  and  all  moneys  deposited  subject  to  his  order,  check,  or 
draft ;  all  credits  due  or  owing  from  any  person  or  persons,  body  corporate  or  politic, 
whether  in  or  out  of  such  county;  and  all  money  loaned  on  pledge  or  mortgage  of  real 
estate,  although  a  deed  or  other  instrument  may  have  been  given  for  it,  if  between  the 
parties,  it  is  considered  as  security  merely.  The  property  of  a  ward  shall  be  listed  by  his 
guardian,  of  a  minor  child,  idiot,  or  lunatic  having  no  guardian,  by  his  father,  if  living, 
if  not.  by  his  mother,  if  living,  and  if  neither  father  nor  mother  is  living,  by  the  person 
having  such  property  in  charge ;  of  a  person  for  whose  benefit  property  i?  held  in  trust, 
by  the  trustees ;  of  an  estate  of  a  deceased  person,  by  his  executor  or  administrator ;  of 
corporations  whose  assets  are  in  the  hands  of  receivers,  by  such  receivers ;  of  a  company, 
firm,  or  corporation,  by  the  president  or  principal  accounting  officer,  partner  or  agent 
thereof;  and  all  surplus  or  undivided  profits  held  by  a  society  for  savings  or  bank  having 
no  capital  stock,  by  the  president  or  principal  accounting  officer.     (R.  S.  2734.) 

A  resident  a^ent  must  list  money  invested  and  loaned  bv  him  for  a  nonresident: 
McKnieht   v.    Dudley.    103    Fed.    918,    15    O.    P.   D.    785. 

An  aErent  for  collection  purposes  only,  need  not  list  mortgages  of  a  nonresident  creditor  : 
Myers  v.   Seaberger,   45   O.    S.    232. 

A  resident  who  owns  property  which  is  under  the  control  of  a  nonresident  agent  for 
purposes  of  investment  must  return  sucli  property  for  taxation :  Lee  v.  Dawson,  8  O.  C. 
C.    365.    4    O.    C.    D.    442. 

Credits  which  belong  to  a  nonresident  in  Ohio  are  not  taxable  in  Ohio,  unless  they  are 
held  here  by  a  guardian,  trustee  or  agent  of  the  owner;  in  which  cases  such  guardian,  trustee 
or    agent    must    return    them    for   taxation  :     Grant    v.    .Jones,    29    O.    S.    506. 

Notes  and  mortgages  which  are  held  by  a  peddler  are  not  taxable  in  this  state,  if  such 
owner  has  no  domicile  in  this  state,  even  though  he  visits  such  state  regularly  twice  a  year : 
Grant   v.    Jones,    39    O.    S.    506. 

A  judgment  must  be  listed  by  the  judgment  creditor  at  its  actual  value  in  money,  and 
the  fact  that  there  are  pending  proceedings  to  reverse  it,  does  not  exempt  it  from  taxation  : 
Cameron   v.    Cappeller,    41   O.    S.    533. 


Guardians  of  minors  must  list  for  taxation  the  personal  property  of  their  wards: 
Campbell  v.   Park,   32   O.    S.    544. 

In  case  of  the  death  of  the  ward,  before  the  time  for  listing  property  for  taxation,  the 
administrator  of  such  decedent,  and  not  the  guardian,  should  list  such  property  for  taxation, 
when  the  title  of  the  administrator  relates  back  to  the  time  of  the  death  of  the  ward  :  Som- 
mers   v.   Boyd.    48    O.    S.    648. 

The  fact  that  the  estate  is  insolvent  does  not  exempt  from  taxation  the  funds  of  s-uch 
estate  in  the  hands  of  the  administrator:  In  re  Robb,  5  O.  N.  P.  52,  5  O.  D.  (N.  P.)  227,  5 
O.    D.    (N.  P.)    381. 

Funds  derived  by  an  administrator  from  the  sale  of  mortgaged  premises  and  deposited 
by  him  In  bank  preparatory  to  payment  to  the  mortgagees,  should  be  listed  by  the  adminis- 
trator for  taxation,  notwithstanding  the  entire  amount  will  be  required  to  satisfy  the  lien? 
which  have  been  established  and  ordered  paid:  Gregg  v  Hammond,  4  O.  N.  P.  (N.  S.)  214, 
16   O.    D.    (N.  P.-)    549. 

Under  5326,  5328,  5370  and  5371,  General  Code,  all  deposits  which  the  person  who  resides 
in  Ohio  is  entitled  to  withdraw  in  money,  upon  demand,  should  be  listed  for  taxation  at  the 
place  where  such  person  resides,  regardless  of  the  place  where  such  deposits  are  held.  The 
same  is  true  of  credits  and  investments  which  are  controlled  by  a  person  in  Ohio  though  held 
outside  of  Ohio. 

Where  such  deposits,  fredits  or  investments  are  subject  to  joint  ownership  or  management 
by  a  party  who  resides  in  Ohio  and  by  another  who  resides  outside  of  Ohio,   one-half  thereof 


52  THE   TAX    LAWS    OF   OHIO. 

should  be  listed  in  Ohio  at  the  place  of  residence  of  the  party  residing  therein.     A.  G.  R.  1912, 
p.  596. 

An  individual  resident  of  the  state  of  Ohio,  who  is  appointed  a  trustee  under  a  will  of  a 
decedent  of  Illinois,  the  estate  of  whom  was  administered  in  that  state,  and  holds  stock  in  a 
Michigan  corporation,  for  the  purpose  of  paying  the  income  therefrom  to  certain  beneficiaries, 
one  of  whom  resides  in  Ohio,  without  general  power  to  reinvest,  must  list  the  shares  of  stock 
for  taxation  in  the  Ohio  county  in  which  he  resides,  though  the  certificates  thereof  are  kept  in 
Michigan.     A.   G.  R.   1914,   page  1277. 

Where  personal  property  shall  be  listed. 

Sec.  5371.  A  person  required  to  list  property,  on  behalf  of  others,  shall  list  it  in  the 
township,  city,  or  village  in  which  he  would  be  required  to  list  it  if  such  property  were 
his  own.  He  shall  list  it  separately  from  his  own,  specifying  in  each  case  the  name  of 
the  person,  estate,  company,  or  corporation,  to  whom  it  belongs.  Merchants'  and  manu- 
facturers' stock,  and  personal  property  upon  farms  shall  be  listed  in  the  township,  city 
or  village  in  which  it  is  situated.  All  other  personal  property,  moneys,  credits,  and  invest- 
ments, except  as  otherwise  specially  provided,  shall  be  listed  in  the  township,  city,  or 
village  in  which  the  person  to  be  charged  with  taxes  thereon  resides  at  the  time  of  the 
listing  thereof,  if  such  person  resides  within  the  county  where  the  property  is  listed,  and 
if  not,  then  in  the  township,  city,  or  village  where  the  property  is  when  listed.  (R.  S. 
Sec.  2735.) 

An  agent  who  resides  in  Ohio  and  who  represents  a  nonresident  must  list  for  taxation 
all  moneys  which  he  owns  and  controls,  which  are  the  property  of  such  nonresident  prin- 
cipal :     McKnight   v.    Dudley,    103    Fed.    918,    15    O.    P.    D.    785. 

If  a  woman  who  owns  certain  credits  is  domiciled  in  Ohio  at  the  time  when  her  husband 
is  committed  to  an  insane  asylum,  and  subsequently  she  changes  her  residence  to  a  place 
without  the  state,  she  has,  under  such  circumstances,  the  legal  capacity  to  change  her  resi- 
dence; and  she  may  subsequently  enioin  the  levy  and  collection  of  a  tax  upon  her  credits: 
McKnight  v.   Dudley,   148    Fed.    204,   78   C.   C.   A.    162,    15    O.    F.   D.    288. 

Credits  which  belong  to  a  nonresident  of  this  state  are  not  to  be  listed  for  taxation  in 
this  state,  even  if  they  are  secured  by  a  mortgage  on  realty  herein  unless  they  are  held  by 
a  guardian,   trustee   or  agent  of  the   owner:    Grant   v.   Jones,'  39    O.    S.    606. 

Intangible  personal  property  can  be  taxed  only  at  the  domicile  of  the  owner :  Walker 
v.   Jack,    88   Fed.    576,    31    C.    C.   A.    462,    10   O.    F.    D.    359. 


A  resident  agent  must  list  notes  and  mortgages  of  a  nonresident  who  has  surrendered 
control  thereof  to  such  agent  for  investment:    Jack  v.  Walker,   96   Fed.   578,   10   O.   F.   D.    1. 

Ever  since  the  state  of  Ohio  has  established  an  ad  valorem  rule  of  taxation,  it  haa 
raxed  credits  belonging  to  residents  without  regard  as  to  where  such  credits  were  payable,  or 
where   the   debtor   was    domiciled  :    Worthington   v.    Sebastian,    25    O.    S.    1. 

The  personal  property  of  an  unincorporated  company  must  be  listed  in  the  taxing  dis- 
trict m  which  its  principal  office  for  doing  business  is  located,  and  its  managing  agent  resides  : 
Salt   Co.   v.   Davis,   21    O.    S.    555. 

The  securities  of  a  partnership  are  to  be  listed  in  the  township  where  the  managing 
partner  resides:    Barricklow  v.  Rowland,  3  O.  N.  P.    (N.  S.)    78,   15  O.  D.    (N.  P.)    743. 

I'or  the  purpose  of  determining  the  place  at  which  the  property  of  a  corporation  is  to 
be  listed  for  taxation,  the  place  which  is  designated  in  the  articles  of  incorporation  as  the 
principal  office  of  the  corporation  is  its   residence  :    Pelton  v.  Transportation  Co.,   37   O.   S.    450. 


If  a  foreign  investment  or  insurance  company  has  deposited  bonds  with  the  proper 
state  officer,  in  compliance  with  the  statute  relating  to  the  admission  of  foreign  corporations 
to  do  business  in  this  state,  such  bonds  are  to  be  listed  for  taxation  in  the  county  in  which 
such  foreign  corporation  has  its  main  office  in  this  state:  Sims  v.  Best,  1  O.  C.  C.  (N.  S.)  41, 
15    O.    C.    D.    149. 

Bonds  and  stocks  which  are  deposited  by  a  foreign  fire  insurance  company  with  the 
superintendent  of  insurance,  by  virtue  of  G.  C.  §  9565,  is  to  be  regarded  as  having  a  situs  in 
Ohio,  and  as  being  taxable  in"  this  state:  Assurance  Co.  v.  Halliday,  110  Fed.  259,  13  O.  F. 
D.  682;  Assurance  Co.  v.  Hallidav,  126  Fed.  257,  61  C.  C.  A.  271,  14  O.  F.  D.  73.  1  O.  L.  R . 
643;  Assurance  Co.  v.  Hallidav,  127  Fed.  830,  14  O.  F.  D.  305;  Insurance  Co.  v.  Bowland,  3  96 
U.    S.   611,    14   O.   F.   D.   543,    2   O.   L.   R.   515. 

A  husband  has  the  right  to  fix  the  domicile  and  where  a  man  resides  half  the  time  in 
township  No.  1,  votes  therein  and  desires  iG  consider  that  place  as  his  domicile,  he  may 
rightly  list  for  taxation  therein  his  personal  properties,  moneys,  credits  and  investments, 
except  merchant  and  manufacturer's  stock  and  personal  property  upon  farms,  even  though 
his  wife  with  whom  he  lives,  part  of  the  time,  resides  in  township  No.  2  and  refuses  to  move 
to  township  No.  1.     A.   G.  R.   1911-1912,  p.   1052. 


One  who  owns  a  farm  which  is  rented  on  shares,  and  at  which  the  owner  has  never 
resided,  cannot  claim  residence  there  for  purposes  of  personal  property  taxation  ;  and  if  at  the 
time  he  has  no  other  actual  place  of  abode  his  legal  residence  is  determined  by  the  place  at 
which  he  had  last  acquired  a  legal  domicile.     A.  G.  R.  1915,  p.  121.       v 

By  virtue  of  Section  192,  General  Code,  a  shareholder  in  a  foreign  corporation,  two-thirds  of 
whose  property  is  taxed  in  Ohio  and  the  remainder  in  another  state  or  states,  is  not  obliged 
to  list  his  shares  of  stock  in  Ohio  provided,  "such  corporation,  as  a  fee  for  the  privilege  of 
exercising  its  franchise  in  Ohio,  pays  annually  the  same  percentage  upon  its  entire  authorized 
capital  stock  that  is  required  by  law  to  be  paid  by  a  domestic  corporation  on  its  subscribed 
or  issued  capital  stock." 

Otherwise,  such  shares  must  be  listed  under  Section  5371,  General  Code,  in  the  taxing 
district  In  which  the  owner  of  the  stock  resides  at  the  time  of  listing.     A.  G.  R.   1912,  p.   2037. 


Under  the  rule  applicable  to  persons  described  by  section  5371,  General  Code,  a  corporation 
whose  place   of  business   is  stated   in   its   articles  of  incorporation  to  be   at  Mentor,   Ohio,   but 


THE   TAX    LAWS   OF   OHIO.  53 

whose  actual  place  of  business  is  in  Cleveland,  must  return  its  personal  property  at  the  place 
where  such  property  is  located  for  the  reason  that  the  owner  resides  outside  of  the  county 
where  the  property  is  listed. 

Money.s  on  deposit  in  banks  of  the  City  of  Cleveland,  and  credits,  however,  have  no 
situs  of  their  own  and  so  the  law  ijresumes  their  situs  to  be  that  of  the  domicile  of  the  owner. 
Such  monevs  and  credits  must  be  gi\en  a  situs  and  be  subjected  to  taxation  by  listing  in 
Mentor,  Ohio.     A.  G.  R.  1913,  p.  638. 

Where  personal  property  shall  be  listed,  when  owner  moves  from  one  subdivision  to 
another. 

Sec.  5371-1.  Personal  property,  moneys,  credits,  investments  in  bonds,  stocks,  joint 
stock  companies  or  otherwise  of  persons  removing  from  one  county,  city,  village,  town- 
ship or  special  taxing  district  to  another,  between  the  second  Monday  of  April  and  the 
first  Monday  of  June,  in  any  year,  shall  be  listed  in  either  place  in  which  the  owner  is 
first  called  upon  by  the  assessor,  or  in  which  the  property  is  located  when  listed,  as  the 
case  may  be.     (106  v.  238,  Sec.  9.) 

Listing   of   property    in    transit. 

Sec.  5371-2.  Persoiial  property  in  transit  shall  be  listed  in  the  township,  city  or  village 
where  the  owner  resides ;  provided,  however,  that  if  such  property  is  intended  for  a  par- 
ticular business,  it  shall  be  listed  at  the  place  where  the  property  of  such  business  is 
required  to  be  listed.     (106  v.  248,  Sec.  10.) 

Listing  of  property  of  deceased  person,  resident  of  this  state. 

Sec.  5371-3.  Personal  property,  moneys,  credits,  investments  in  bonds,  stocks,  joint 
stock  companies  or  otherwise  belonging  to  the  estate  of  a  deceased  person  whose  residence 
at  the  time  of  his  decease  was  in  this  state,  shall  be  listed  by  his  executors,  administrators, 
trustees  or  personal  representatives,  whether  residents  of  this  state  or  not,  in  the  township, 
city  or  village  in  which  the  deceased  would  have  been  required  to  list  the  same  if  he  had 
been  or  was  living  on  the  day  preceding  the  second  Monday  of  April.  (106  v.  249,  Sec.  11.) 
tions  5406-1,  5406-2,  5406-3,  G.  C.    106  v.  249  Sec.  12.) 

Listing  of  property,  by  person,  partnership  or  unincorporated  company. 

Sec.  5371-4.  Property  pertaining  to  a  business  carried  on  by  a  person,  firm,  partner- 
ship, association  or  unincorporated  company  shall  be  listed  in  the  township,  city  or  village 
in  which  such  business  is  carried  on.  Provided,  however,  that  if  such  business  is  carried 
on  in  more  than  one  township,  city,  village  or  county  in  this  state,  the  value  thereof  shall 
be  ascertained  and  apportioned  to  and  assessed  in  the  several  townships,  cities,  villages  or 
counties  in  which  such  business  is  carried  on,  in  the  manner  provided  for  the  assessment 
of  the  property  of  incorporated  companies  bv  sections  13,  14  and  15  of  this  act.  (Sec- 
tions 5406-1.  5406-2,  5406-3,  G.  C.)     106  v.  249  §  12. 

The  phrase  "the  value  thereof  shall  be  ascertained  *  *  •  in  the  manner  provided 
for  the  assessment  of  the  property  of  incorporated  companies  by  sections  13,  14  and  15  '|Of 
this  act,"  if  business  is  carried  on"  in  more  than  one  township,  city,  village  or  county  in  this 
.state,  means  that  in  such  case,  the  \alue  of  the  property  pertaining  to  such  business  shall  be 
ascertained  as  an  aggregate  and  the  whole  property  pertaining  to  such  business  shall  be 
considered   together,    though    not   as   a   unit   and    going   concern.      A.    G.    R.    1916. 

The  listing  and  valuation  of  property  pertaining  to  a  business  carried  on  in  more  than 
one  taxing  district,  but  wholly  within  one  county,  is  to  be  made  by  the  county  auditor.  If 
the  Inisiness  is  carried  nn  in  more  than  one  county  this  duty  devolves  upon  the  Tax  Com- 
mission   of   Ohio.      A.    G.    R.    1916. 

The  property  pertaining  to  a  business  to  which  the  special  rules  of  section  5371-4  G.  C. 
apply  embraces  only  mo\able  property,  i.  e.,  tangible  personal  property,  moneys,  credits, 
investments  in  bonds,  stocks,  joint  stock  companies  or  otherwise  pertaining  to  a  business; 
such    property   does   not    include   real   estate.      A.    G.    R.    1916. 


A  "business"  within  the  meaning  of  Section  5371-4  G.  C.  is  any  occupation  which  deals 
with  property  in  a  commercial  way,  i.  e.,  with  the  object  of  selling  or  otherwise  dealing  with 
the  same  for  gain  but  the  operations  of  which  with  respect  to  that  prorierty  commence  after 
it  is  severed  from  the  realty.  This  definition  excludes  ''farming"  and  all  related  occupations, 
such  as  that  of  a  truck  gardener,  on  the  one  hand,  and  all  occupations  which  do  not  dea.1 
with  property  as  such  and  the  activities  of  which  constitute  the  rendition  of  services,  such 
as  professions,   on  the  other  hand.     A.   G.  R.  1916. 

As   to   nurserv   and    florists. 

Miller    v.    Miller,    15    N.    P.    (N.  S.)    33. 

A.   G.   R.    1914,   p.    1180. 

A.   G.   R.    1916. 

How  and  in  whose  name  personal  property  shall  be  listed. 

Sec.  5372.  Personal  property  of  every  description,  moneys  and  credits,  investments  in 
bonds,  stocks,  joint  stock  companies  or  otherwise,  shall,  except  as  otherwise  provided,  be 
listed  in  the  name  of  the  person   who  was  or  became  the  owner  thereof  on  the  day  pre- 


54  THE   TAX    LAWS    OF   OHIO. 

ceding  the  second  Monday  of  April,  in  each  year,  and  the  transfer  or  sale  of  any  taxable 
property  subsequently  thereto  shall  not  authorize  any  person  to  omit  the  same  from  his 
list  nor  the  assessor  to  fail  to  assess  the  same  in  the  name  of  the  person  who  would  have 
been  required  to  list  it,  although  such  listing  be  not  made  until  after  the  sale  or  transfer 
of  such  property;  but  all  such  property  shall  be  listed  for  taxation  in  the  same  manner  as 
if  no  sale  or  transfer  thereof  had  been  made.  No  person  shall  be  required  to  list  for 
taxation  any  shares  of  the  capital  stock  of  a  company,  the  capital  stock  of  which  is  taxed 
in  the  name  of  such  company.     (As  amended,  106  v.  247  §  5.) 

The  capital  stock  of  a  corporation  consists  of  tlie  money  and  property  which  has  been 
subscribed  and  paid  in,  in  order  to  carry  on  the  purpose  of  such  corporation  :  Jones  v.  Davis» 
35  O.  S.  474;  Lee  v.  Sturges,  46  O.  S.  153;  Hubbard  v.  Brush,  61  O.  S.  252;  Lander  v.  Burke, 
65   O.   S.   532  ;   Sturges  v.   Carter,   114   U.   S.   511,   5  O.   F.   D.   428. 

Preferred  stock  is  not  an  evidence  of  indebtedness,  but  is  the  capital  stock  of  tlie 
corporation  which  issues  it,  and  is  not  taxable  If  the  capital  stock  of  such  corporation  iS 
taxed    in    its    name  :     Miller   v.    Ratterman,    47    O.    S.    141. 

If  all  the  business  of  a  corporation  is  transacted  in  Ohio  and  its  property  is  located 
herein,  and  is  listed  for  taxation  in  the  name  of  the  corporation,  the  shares  of  stock  of  such 
corporation   are   exempt   from   taxation  :    Hubbard  v.    Brush,    61    O.    S.    252. 

An  Ohio  corporation  must  list  its  capital  stock  for  taxation ;  and  an  individual  owner 
of  shares  of  stocli  need  not  list  such  shares:    Jones  v.  Davis,   35  O.   S.   474. 


Investments  by  residents  of  this  state  in  the  shares  of  stock  of  a  corporation,  whether 
domestic  or  foreign,  are  not  exempt  from  taxation  under  this  section,  except  when  the  property 
of  tlie  corporation  is  taxed   in  its  name  in  this  state:  I^ander  v.   Burke,    65   O.    S.   532. 

A  corporation  organized  under  the  laws  of  this  state  does  not  cease  to  be  such,  nor 
become  a  foreign  corporation,  by  accepting  from  another  state  or  country  a  grant  of  the 
privilege  of  owning  and  using  real  and  other  property  therein  necessary,  or  convenient  in 
carrying  on  its  corporate  business.  Accordingly,  this  statute  does  not  authorize  the  exemp- 
tion of  stock  in  an  Ohio  corporation,  the  property  of  which  is  practically  all  situated  in  the 
Dominion  of  Canada,  and   is  taxed   there,  and  not  in   Ohio:    Lander  v.   Burke,   65   O.   S.   532. 

The  exemption  provided  for  by  this  statute  does  not  apply  to  shares  of  stock  in  a  foreign 
corporation  which  has  property  in  Ohio,  as  well  as  property  without  the  state,  and  which 
pays  taxes  in  Ohio  upon  that  part  of  its  property  whicli  is  situated  in  Ohio,  even  if  a  con- 
siderable amount  thereof  is  situated  in  this  state :  Lee  v.  Sturgess ;  Insurance  Co.  v.  Ratter- 
man.  46   O.   S.   1533. 


This  exemption  does  not  apply  to  shares  of  stock  in  a  corporation  which  is  formed  by 
the  consolidation  of  an  Ohio  corporation  with  corporations  of  other  states,  even  though  such 
consolidated  corporation  pays  taxes  in  Ohio  upon  its  property  which  is  situated  in  Ohio  : 
Lee  V.  Sturges;  Insurance  Co.  v.  Ratterman,  46  O.  S.  153;  Sturges  v.  Carter,  114  U.  S,  512, 
5   O.    F.    D.    428. 

A  person  who  resides  in  Ohio  and  owns  stock  in  a  foreign  corporation,  the  capital  of 
which  is  taxed  in  the  state  in  which  such  corporation  is  situated,  is  required  to  list  such 
shares  of  stock  for  taxation  in  this  state  :    Bradley  v.   Bauder,   36   O.   S.   28. 


For  provisions  relating  to  the  listing  of  the  capital  stock  of  Ohio  and  certain  foreign 
corporations  see  Section  192  G.   C.  as  follows: 

Sec.  192.  No  person  shall  be  required  to  list  for  taxation  a  share  of  the  capital  stock 
of  an  Ohio  corporation  :  or  a  share  of  the  capital  stock  of  a  foreign  corporation,  the  property 
of  which  is  taxed  in  Ohio  in  the  name  of  such  corporation ;  or  a  share  of  the  capital  stock 
of  any  other  foreign  corporation,  if  the  holder  thereof  furni.^hes  satisfactory  proof  to  the 
taxing-  autliorities  that  at  least  two-thirds  of  the  property  of  such  corporation  is  taxed  in  Ohio 
and  the  remainder  is  taxed  in  another  state  or  states,  provided  such  corporation,  as  a  fee  for 
the  privilege  of  exercising  its  franchise  in  Ohio,  pays  annually  the  same  percentage  upon  its 
entire  authorized  capital  stock  that  is  required  by  law  to  be  paid  by  a  domestic  corporation  on 
its   subscribed   or  issued   capital    stock.      (R.    S.    Sec.    148c.) 

Listing  of  property  held  in  trust  capacity  or  fiduciary  relationship. 

Sec.  5372-1.  Personal  property,  moneys,  credits,  investments  in  bonds,  stocks,  joint 
stock  companies  or  otherwise  in  the  possession  or  control  of  a  person  as  parent,  guardian, 
trustee,  executor,  administrator,  assignee,  receiver,  official  custodian,  factor,  agent,  attor- 
ney, or  otherwise,  on  the  day  preceding  the  second  Monday  of  April  in  any  year,  on 
account  of  any  person  or  persons,  company,  firm,  partnership,  association  or  corporation, 
shall  be  listed  by  the  person  having  the  possession  or  control  thereof  and  be  entered  upon 
the  tax  lists  and  duplicate  in  the  name  of  such  parent,  guardian,  trustee,  executor,  admin- 
istrator, assignee,  receiver,  official  custodian,  factor,  agent,  attorney  or  other  person,  add- 
ing to  such  name  words  briefly  indicating  the  capacity  in  which  such  person  has  possession 
of  or  otherwise  controls  said  property,  and  the  name  of  the  person,  estate,  firm,  company, 
partnership,  association  or  corporation  to  whom  it  belongs  ;  but  the  failure  to  indicate  the 
capacity  of  the  person  in  whose  name  such  property  is  listed  or  the  name  of  the  person, 
estate,  firm,  company,  partnership,  association  or  corporation  to  whom  it  belongs  shall  not 
afifect  the  validity  of  any  assessment  thereof.     (106  v.  247,  Sec.  6.) 

If  an  assignment  for  the  benefit  of  creditors  has  been  made  the  assignee  has  control 
of  the  property  thus  assigned,  and  his  continuing  to  use  it  in  the  operation  of  the  business, 
under  order  of  the  court,  and  his  not  reducing  it  to  money  for  distribution  among  the 
creditors,  makes  such  property  taxable;  and  the  assignee  is  bound  to  list  it  for  taxation; 
PYench   v.   Bobe,    64    O.    S.    323. 


THE   TAX    LAWS   OF   OHIO  55 

The  provisions  of  the  statutes  formerly  in  force  and  governing  the  return  of  personal 
property  for  taxation,  did  not  by  their  terms  require  assignees,  clerks  of  court,  sheriffs  and 
master  commissioners  to  return  for  taxation  personal  property  in  their  possession  or  control 
on  the  day  preceding  the  second  Monday  of  April  in  any  year. 

The  manifest  purpose  of  the  legislature  in  enacting  the  provisions  of  sections  5372-1  and 
5372-2  of  the  General  Code  was  to  secure  the  return  of  such  property  in  just  such  cases. 

Under  the  provisions  of  said  statutes,  assignees,  receivers,  sheriffs  and  master  commis- 
sioners are  required  to  list  for  taxation  all  personal  property,  including  moneys,  credits, 
investments  in  bonds,  stocks,  joint  stock  companies,  or  otherwise,  in  their  possession  or  control 
on  the  day  preceding  the  second  Monday  of  April  in  any  year,  on  account  of  any  person  or 
person*  company,  firm,  partnership,  association  or  corporation,  and  that  such  property  shall  be 
entered' on  the  tax  lists  and  duplicate  in  the  manner  provided  in  said  section. 

If  on  or  after  said  listing  day  in  any  year  any  such  property  becomes  subject  to  the 
pos'ses^ion  or  control  of  an  assignee,  receiver,  sheriff  or  master  commissioner  on  account  of 
any"  other  person  who  was  the  owner  thereof  on  said  listing  day  and  such  property  has  not 
been  lifted  for  taxation,  then  under  provision  of  said  section  5372-2,  G.  C,  said  property  must 
be  listed  bv  such  assignee,  receiver,  sheriff  or  master  commissioner,  in  the  manner  provided 
in  said  section  5372-1,  G.   C.     A.  G.  R.  1916. 

Property  omitted   shall  be  listed. 

Sec.  5372-2.  If,  on  or  after  the  day  preceding  the  second  Monday  of  April  in  any 
year,  any  personal  property,  moneys,  credits,  investments  in  bonds,  stocks,  joint  stock  com- 
panies or  otherwise  become  subject  to  the  possession  or  control  of  a  person  as  parent, 
guardian,  trustee,  executor,  administrator,  assignee,  receiver,  official  custodian,  factor, 
agent,  attorney  or  otherwise,  on  account  of  any  other  person  who  was  the  owner  thereof 
on  said  date,  and  such  personal  property  has  not  been  listed  for  taxation,  such  property 
shall  be  listed  by  such  parent,  guardian,  trustee,  executor,  administrator,  assignee,  receiver, 
official  custodian,  factor,  agent,  attorney  or  other  representative  as  provided  in  the  next 
preceding  section.      (106  v.  247  §  7.) 

How  property  listed  by  a  person  on  behalf  of  others.     Pawnbrokers. 

Sec.  5372-3.  A  person  required  to  list  property  on  behalf  of  others  shall  list  it  sepa- 
rately from  his  own,  specifying,  in  each  case,  the  name  of  the  person,  estate,_  firm,  com- 
pany, partnership,  association  or  corporation  to  whom  it  belongs,  and  the  capacity  in  which 
he  holds  it,  and  every  person  engaged  in  the  business  of  receiving  property  in  pawn  as 
security  for  money  or  other  thing  advanced  to  the  pawner  shall  list  all  the  property  pawned 
and  held  by  him  as  a  pawn  broker,  on  hand  on  the  day  preceding  the  second  Monday  of 
April,  annually,  and  taxes  shall  be  charged  to  him  upon  the  value  of  such  property.  (106 
V.  250  §  16.) 

Judicial    officers    shall    make    annual    statement    showing   persons    holding    property    in 
trust  or  fiduciary  capacity. 

Sec.  5372-4.  The  clerk  of  each  common  pleas,  superior  and  municipal  court,  the  judge 
of  each  'probate  court,  and  the  judge  or  clerk  of  each  court  of  insolvency  shall,  on  the 
second  Monday  of  April,  annually,  deliver  to  the  county  auditor  a  statement,  in  writing, 
showing  the  names  of  every  administrator,  executor,  guardian,  trustee,  receiver,  assignee, 
and  every  other  person  or  officer  legally  in  charge  and  control  of  any  estate  in  any  such 
court,  together  with  the  aggregate  value  of  each  and  every  class  of  property  in  the  hands 
of  each  such  administrator,  executor,  guardian,  trustee,  receiver,  assignee,  person  or  officer, 
as  shown  by  the  last  inventory  or  report  filed  by  each  of  them  in  such  court.  For_  this 
service,  such  judge  or  clerk  shall  receive  the  sum  of  ten  cents  for  each  estate  so  certified, 
to  be  paid  out  of  the  county  treasury  for  his  fee  fund.     (106  v.  264  §  67.) 

When  person   a  resident   for  taxation  purposes. 

Sec.  5373.  A  person  who  has  had  his  actual  or  habitual  place  of  abode  in  this  state 
for  the  larger  portion  of  the  twelve  months  next  preceding  the  day  before  the  second 
Monday  of  April  in  each  year,  shall  be  a  resident  of  this  state  for  the  purpose  of  taxa- 
tion, and  the  personal  property  wliich  he  is  required  by  law  to  list  shall  be  taxable  therein, 
unless,  on  or  before  that  day  he  has  changed  his  place  of  abode  to  a  place  without  this 
state  with  the  bona  fide  intention  of  continuing  actually  to  abide  permanently  without  this 
state.  The  fact  that  a  person  who  has  so  changed  his  actual  place  of  abode,  within  six 
months  from  so  doing,  again  abides  within  this  state,  shall  be  prima  facie  evidence  that 
he  did  not  intend  permanently  to  have  his  actual  place  of  abode  without  this  state.  _  Such 
person,  so  changing  his  actual  place  of  abode  and  not  intending  permanently  to  continue  U 
without  this  state  "and  not  having  listed  his  property  for  taxation  as  a  resident  of  this 
state,  for  the  purpose  of  having  his  property  listed  for  taxation  within  this  state,  shall  be 
deemed  to  have  resided  on  the  day  when  such  property  should  have  been  listed,  at  his 
last  actual  or  habitual  place  of  abode  within  this  state.  The  fact  that  a  person  whose 
actual  or  habitual  place  of  abode  during  the  greater^  portion  of  such  twelve  iTionths_  has 
been  within  this  state,  does  not  claim  or  exercise  the  right  to  vote  at  public  elections  within 


56  THE   TAX    LAWS    OF   OHIO. 

this  state,  shall  not  of  itself  constitute  him  a  non-resident  of  this  state  within  the  meaning 
of  this  section.     (R.  S.  Sec.  2735a.) 

For  a  discussion  without  decision  of  what  constitutes  residence  wlien  a  domicile  has  been' 
abandoned,   and   no  new  domicile  has   been  acquired,   see  Harper  v.   White,    35    Bull.    138. 

Plainly  this  statute  contemplates  that  a  man  may  have  his  place  of  abode  within  Ohio 
for  the  requisite  six  months  and  yet  be  a  nonresident  of  the  state  all  the  time  within  the 
meaning  of  the  tax  laws  of  Ohio,  and  so  not  taxable  in  the  state  on  his  intangible  property, 
and  whether  he  is  such  a  nonresident  or  not  is  for  the  county  to  determine  upon  the  evidence 
Introduced  in  each  case:    Rockefeller  v.  O'Brien,  Treas.,  U.  S.  Dist.  Court,  13  O.  L.  R.   259. 

Effect  of  preceding  section. 

Sec.  5374.  A  person  or  property  subject  to  taxation  within  this  state,  shall  not  be 
relieved  therefrom  by  the  next  preceding  section  nor  shall  any  provision  thereof  repeal 
any  statute  now   in   force  as   to  the  taxation   of  personal  property.      (R.   S.   Sec.  2735a.) 

Listing  of  property  by  person  moving  into  this  state  from  another. 

Sec.  5374-1,  The  personal  property,  moneys,  credits,  investments  in  bonds,  stocks, 
joint  stock  companies  or  otherwise  of  persons  moving  into  this  state  from  another  state 
between  the  day  preceding  the  second  Monday  of  April  and  the  first  day  of  October,  in 
any  year,  shall  be  listed  for  taxation  for  such  year  in  all  respects  agreeably  to  the  pro- 
visions of  this  chapter ;  unless  the  'person  required  to  list  the  same  shows  to  the  assessor, 
under  oath,  and  by  producing  a  copy  of  the  assessment  duly  certified  to  by  the  proper 
officer  of  the  state  or  sub-division  thereof  in  which  said  property  was  assessed,  that  the 
same  property  has  been  listed  and  assessed  for  taxation  for  that  year  in  such  other  state, 
or  that  such  property  has  been  received  by  him  in  exchange  for  property  so  listed  or 
assessed.     (106  v.  248  §  8.) 

When  statement  shall  be   made  and  delivered  to  assessors;    oath. 

Sec.  5375.  A  person  required  to  list  property  for  taxation,  upon  receiving  blank  forms 
for  that  purpose,  or  within  five  days  thereafter,  shall  make  out  and  deliver  to  the  assessor 
thereon  a  statement  setting  forth  a  full  and  correct  list,  according  to  the  prescribed  forms, 
of  all  the  personal  property  of  every  description  which  he  is  required  by  law  to  list  for 
taxation  in  any  capacity  whatsoever,  the  value  of  each  and  every  item  thereof,  as  required 
by  such  blank  forms,  such  total  values  as  may  be  so  required,  and  such  full  and  correct 
information  as  may  be  required  thereby.  Such  statement  shall  be  sworn  to  as  provided  in 
section  5369  of  the  General  Code.     (As  amended  106  v.  254  §  27.) 

Full  and  accurate  statement  required. 

Sec.  5375-1.  Each  question  in  the  blank  forms  for  listing  personal  property  shall  be 
answered  fully  and  accurately  and  each  item  therein  shall  be  filled  out.  Where  the  word 
"none"  truly  and  completely  states  the  fact  respecting  any  item  or  question  in  suoh  blank 
forms,  it  may  be  given  as  the  answer  thereto.     (106  v.  254  §  28.) 

Valuation  by  assessor,  how  determined;    report  to   county  auditor  of  false  return. 

Sec.  5375-2.  The  assessor  shall  ascertain  and  determine  tlie  true  value  in  money  of 
the  property  owned  or  controlled  by  each  person  required  to  list  property  for  taxation. 
The  assessor  in  determining  the  value  of  such  property  shall  be  guided  by  the  valuations 
and  information  set  forth  in  the  statement  of  the  person  listing  the  property  and  by  any 
other  facts  and  information  coming  to  his  knowledge  bearing  thereon.  The  assessor  shall 
report  to  the  county  auditor  all  facts  and  information  obtained  with  reference  to  any  tax 
return  or  statement,  and  call  his  attention  to  any  statement  he  believes  to  be  incorrect  or 
false.     (106  v.  254  §  29.) 

Duty  of  assessor  when  taxable  property  is  converted  to  non-taxable. 

Sec.  5375-3.  Whenever  an  assessor  is  satisfied  from  the  information  set  forth  in  the 
statement  or  from  any  other  facts  and  information  coming  to  his  knowledge,  that  the 
person  making  the  statement  has  during  the  year  prior  to  the  day  preceding  the  second 
Monday  of  April  converted  any  taxable  property  into  property  which  is  exempt  from  tax- 
ation, for  the  purpose  of  preventing  such  property  from  being  assessed  for  taxation  or  of 
evading  the  payment  of  taxes  thereon,  he  shall  ascertain  and  determine  the  true  value  in 
money  of  the  taxable  property  so  converted,  and  report  same  to  the  county  auditor  who 
shall  proceed  to  ascertain  the  facts  and  cause  the  property  to  be  listed  and  assessed  for 
taxation.     (106  v.  254  §  30.) 

Separate  listing  of  items  may  be  required. 

Sec.  5375-4.  The  tax  commission  of  Ohio  may  require,  in  the  forms  for  listing  prop- 
erty,  prescribed  by  it,   the  separate  listing  of   such   items    of   personal   property,   moneys, 


THE   TAX    LAWS   OF   OHIO.  57 

credits,  investments  in  bonds,  stocks,  joint  stock  companies  or  otherwise,  subject  to  taxa- 
tion and  the  furnishing  of  such  information  respecting  the  property  owned  or  controlled 
by  the  person,  or  incorporated  company  required  to  list,  as  it  deems  necessary  to  secure 
accurate,  full  and  honest  returns  and  values  for  taxation.  The  commission  rnay  in  such 
forms,  require  the  person,  or  incorporated  company  listing  property  for  taxation,  to  affix 
to  each  and  every  item  prescribed  by  it  therein  the  true  value  in  money  of  the  property 
listed  thereunder,  and  may  require  such  statement  of  total  values  as  it  may  deem  proper 
to  be  made.     (106  v.  266  §  72>.) 

This  section  authorizes  the  tax  commission  to  prescribe  appropriate  forms  of  returns  for 
the  separate   listing   of   business   property. — A.   G.   R.    1916. 

What  statement   shall  contain  and   order  thereof. 

Sec.  5376.  Such  statement  shall  truly  and  distinctly  set  forth :  first,  the  number  of 
horses,  and  the  value  thereof;  second,  the  number  of  neat  cattle,  and  the  value  thereof; 
third,  the  number  of  mules  and  asses-,  and  the  value  thereof ;  fourth,  the  number  of  sheep, 
and  the  value  thereof;  fifth,  tlie  number  of  hogs,  and  the  value  thereof;  sixth,  the  number 
of  pleasure  carriages,  of  every  kind,  and  the  value  thereof;  seventh,  the  total  value  of  all 
articles  of  personal  property,  not  included  in  the  preceding  or  succeeding  classes ;  eight, 
the  number  of  watches,  and  the  value  thereof;  ninth,  the  number  of  pianos  and  organs, 
and  the  value  thereof;  tenth,  the  average  value  of  the  goods  and  merchandise,  which 
such  person  is  required  to  list  as  a  merchant ;  eleventh,  the  value  of  the  property  which 
such  person  is  required  to  list  as  a  banker,  broker,  or  stock-jobber;  twelfth,  the  average 
value  of  the  materials  and  manufactured  articles  which  such  person  is  required  to  list  as  a 
manufacturer;  thirteenth,  moneys  on  hand  or  by  deposit  subject  to  order;  fourteenth, 
the  amount  of  credits  as  hereinbefore  defined;  fifteenth,  the  amount  of  all  moneys  invested 
in  bonds,  stocks,  joint  stock  companies,  annuities,  or  otherwise;  sixteenth,  the  monthly 
average  amount  or  value,  for  the  time  lie  held  or  controlled  them,  within  the  preceding 
year,  of  all  moneys,  credits,  or  other  effects,  within  that  time  invested  in,  or  converted  into 
bonds  or  other  securities  of  the  United  States  or  of  this  state,  not  taxed,  to  the  extent 
he  mav  hold  or  control  such  bonds  or  securities  on  said  dav  preceding  the  second  Monday 
of  April.     (R.  S.  Sec.  2737.) 

A  person  who  is  required  to  list  his  property  for  taxation  cannot  deduct  his  indebtedness 
from  his  investments  in  bonds  and  return  the  difference  thus  obtained  for  taxation  :  Payne  v. 
Watterson,    37    O.    S.    121. 

The  provision  of  item  15  imposing-  a  tax  upon  bonds  and  stocks  of  foreign  corporations 
owned   bv  residents   of   Ohio  is   valid  :    Worthington   v.    Sebastian.    25    O.    S.    1. 

Stocks  and  bonds  owned  by  residents  of  Ohio  which  are  in  the  hands  of  agents  out  of 
the  state  must  be  taxed  in  this  state:    Worthington  v.   Sebastian,    25   O.   S.   1. 


Shares  of  stock  which  have  been  pledged  as  collateral  for  a  debt  must  be  listed  for 
taxation  in  the  name  of  the  former  owner  who  has  pledged  such  stock  :  Ratterman  v.  Ingalls, 
48    O.   S.    468    [approved   and   followed    in    Probasco   v.    Paine.    50    O.    S.    378]. 

Shares  of  stock  in  a  national  bank  are  "investments  in  stock"  and  are  taxable  without 
deduction  :     Chapman    v.    Bank,    56    O.    S.    310. 

Shares  of  stock  are  to  be  listed  at  their  true  value  in  money,  and  not  at  the  proportion 
which  they  bear  to  the  taxable  property  of  the  corporation  :  Bank  v.  Miller,  19  Fed.  372,  5 
O.    F.    D.    '247. 

Item  16  of  this  section,  which  provides  that  the  statement  of  each  person  required  to 
list  property  shall  set  forth  "the  monthly  average  amount  or  value  for  the  time  he  held  or 
controlled  the  same,  within  the  preceding  year,  of  all  moneys,  credits  or  other  effects,  within 
that  time  invested  in  or  converted  into  bonds  or  other  securities  of  the  United  States,"  is 
not  in  conflict  with  §  3701  of  the  Revised  Statutes  of  the  ITnited  States,  which  provides  that 
"all  stocks,  bonds,  treasury  notes  and  other  obligations  of  the  TTnited  States  shall  be  exempt 
from  taxation  bv  or  under  state,  municipal  or  local  authority":  Shotwell  v.  Moore.  45  O.  S. 
632.      This    case'  was    afRrmed    in    Shotwell    v.    Moore,    129    T'.    S.    Supreme    Court,    590,    6    CK 

F    T)    500 

The  method  provided  in  item  16  of  this  section  for  estimating  the  taxable  value  of 
property  converted  during  the  year  into  nontaxable  securities  is  not  in  conflict  with  Art.  XII. 
8  2  of"  the  constitution  of  this  state,  which  requires  that  laws  shall  be  passed  taxing  all 
property   by   a    uniform    rule,    according    to    its    true    value    in    money:     Shotwell    v.    Moore,    45 

O.     S.    '362. 

If  a  taxpayer  refuses  or  neelects  to  make  a  return  under  item  16.  the  auditor  may 
place  such  propeVtv  upon  the  duplicate  by  virtue  of  G.  C.  §  5398.  et  seq..  for  the  year  in 
which  it  should  have  been  returned,  together  with  fifty  per  cent,  penalty:  Sherard  v.  Lindsay, 
13  O.   C.   C.   315.   7    O.   C.   D.    245.  ^   ^, 

The  holder  of  a  life  insurance  policy  invests  for  the  benefit  of  the  beneficiary  and  the  cash 
surrender  value  which  alone  may  be  deemed  his  proper  interest  may  not  be  considered  an 
investment  A  policy-holder's  interest  in  an  ordinarv  life  insurance  policy,  or  in  a  limited  term 
policy  which  said  interest  consists  merely  of  a  right  to  a  cash  payment  upon  the  surrender 
thereof,  is  therefore  not  taxable  at  all  whether  the  policy  is  paid  up  or  not.  A.  G.  R.  1912, 
n     590 

"The  words  "other  effects"  in  item  16  of  Section  5376.  General  Code,  providing  for  the 
listing  of  the  average  monthly  value  of  moneys,  credits,  or  other  effects,  which  have  been 
converted  into  non-taxable  securities,  comprehends  personal  property  only.  Real  estate  con- 
verted directly  into  said  bonds  need  not,  therefore,  be  listed.     A.  G.  R.  1912,  p.  543. 


58  THE   TAX    LAWS   OF   OHIO. 

When  assessor  to  fix  value. 

Sec.  5377.  An  indebtedness  created  in  the  purchase  of  such  bonds  or  securities  shall 
not  be  deducted  from  the  credits  under  the  fourteenth  item  of  the  next  preceding  section, 
but  the  personmaking  such  statement  may  exhibit,  to  the  assessor,  the  property  covered  by 
the  first  nine  items  of  such  section,  and  allow  the  assessor  to  fix  the  value  thereof.  In 
such  case  the  oath  of  the  person  making  the  statement  shall  be  in  that  regard  only  that 
he  has  fully  exhibited  the  property  covered  by  said  nine  items.     (R.  S.  Sec.  2737.) 

Persons  having  nothing  to  list  must  make   oath. 

Sec.  5378.  _An  assessor  shall  require  a  person  called  upon  to  list  property  for  taxa- 
tion, and  claiming  to  have  none  subject  to  taxation,  either  on  his  own  account  or  for 
others,  to  make  oath  to  the  truth  of  such  claim.     (R.  S.  Sec.  2738.) 

Listing  of  dogs. 

Sec.  5379.  A  dog  over  three  months  of  age  shall  be  listed,  either  by  the  owner  or  by 
the  assessor  in  the  name  of  the  owner,  without  affixing  a  valuation  thereto.  The  owner, 
if  he  so  desires,  may  affix  a  value  thereto,  without  swearing  to  such  valuation.  A  person 
who  keeps  or  harbors  a  dog,  or  who  knowingly  permits  the  keeping  or  harboring  of  a  dog 
upon  his  premises,  for  the  purpose  of  such  listing  and  taxation,  shall  be  the  owner  thereof. 
The  assessor  shall  ascertain  the  owner  or  harborer  of  each  dog  within  his  territory,  and 
may  examine  any  person  under  oatli  for  this  purpose,     (R.  S,  Sec.  2754.) 

See  G.   C.  §§   5652   and   5837,   et   seq. 

This   section   is  constitutional :    Hoist  v.   Roe,    39   O,   S.    340, 

Dogs  are  regarded   as  property  in  Ohio:    Fagin  v.  Humane   Society,   6  O,   N.   P,   357,   9   O, 
D,    (N.  P.)    341. 

Penalty  against  assessor. 

Sec.  5380.  If  the  assessor  fails  to  list  a  dog  kept  or  harbored  within  his  territory,  he 
shall  forfeit  and  pay  to  the  state  not  less  than  twenty-five  dollars  nor  more  than  seventy- 
five  dollars.     (98  v.  87  §  2,) 

"Merchant"  defined. 

Sec.  5381.  A  person  who  owns  or  has  in  possession  or  subject  to  his  control  personal 
property  within  this  state,  with  authority  to  sell  it,  which  has  been  purchased  either  in  or 
been  consigned  to  him  from  a  place  out  of  this  state  for  the  purpose  of  being  sold  at  a 
place  within  this  state,  is  a  merchant,     (R.  S,  Sec,  2740,) 

When  a  corporation  contracts  to  sell  the  output  of  another  corporation  to  a  third  person, 
such  corporation  is  a  merchant  within  the  meaning  of  section  5381,  General  Code,  and  taxable 
as  such.  Therefore,  where  the  output  of  the  second  corporation  is  located  outside  of  Ohio  at 
the  time  property  is  to  be  listed,   such  output  cannot  be  taxed.      A.  G,  R.  1911-1912,  p.   676. 

One  who  buys  and  sells  cattle  with  a  view  to  profit  is  a  merchant  within  the  meaning  of 
Section  5381,  General  Code,  Such  person  shall  be  taxed  for  such  cattle  according  to  the 
average  amount  of  his  stock  during  the  preceding  year  regardless  of  the  fact  that  all  stock 
had  been  disposed  of  bv  him,  when  the  assessor  calls  to  assess  his  property  for  taxation, 
A.  G.  R,  1911-1912,  p,  1360. 

Valuation   of  certain   merchandise. 

Sec.  5382.  When  a  person  is  required  by  this  chapter  to  make  out  and  deliver  to 
the  assessor  a  statement  of  his  other  personal  property,  he  shall  state  the  value  of  such 
property  appertaining  to  his  business  as  a  merchant.  In  estimating  the  value  thereof,  he 
shall  take  as  the  criterion  the  average  value  of  such  property,  as  provided  in  the  next 
preceding  section,  which  he  has  had  from  time  to  time  in  his  possession  or  under  his 
control  during^  the  year  next  previous  to  the  lime  of  making  such  statement,  if  he  has 
been  engaged  in  business  so  long,  and  if  not.  then  during  such  time  as  he  has  been  so 
engaered.  Such  average  shall  be  ascertained  by  taking  the  amount  in  value  on  hand,  as 
nearly  as  possible,  in  each  month  of  the  next  preceding  year  in  which  he  has  been  engaeed 
in  business,  adding  together  such  amounts  and  dividing  the  aggregate  amount  thereof  bv 
the  number  of  months  that  he  has  been  in  business  during  such  year,     (R,  S,  Sec.  2740.) 

Referred  to  as  furnishing  a  statutory  guide  for  e=+imating  a  monthly  average  upon  the 
credits  nnd  moneys  of  an  individual  under  G,  C.  §  5376,  item  16  :  Shotwell  v.  Moore,  45 
O.   S.   632, 

Consignee  and  commission  merchant.  v 

Sec.  5383.  A  consignee  shall  not  be  reauired  to  list  for  taxation  the  value  of  prop- 
erty, the  product  of  this  state,  which  has  been  consiened  to  him,  for  sale  or  otherwise, 
from  a  place  within  this  state,  nor  the  value  of  oropertv  consiened  to  him  from  another 
place   for   the  sole  purpose   of  being  stored   or    forwarded   if   in   either   case,   he  has    no 


THE    TAX    LAWS    OF   OHIO.  59 

interest  in  such  property,  or  any  profit  to  be  derived  from  its  sale.  A  person  engaged  in 
selling  property  on  commission  and  who  does  not  retain  control  of  such  property  longer 
than  forty-eight  hours  is  not  a  merchant  within  the  meaning  of  the  next  two  preceding 
sections.     (R.  S.  Sec.  2740.) 

This  section  was  held  to  be  valid  in  Huddleston  v.  Hagerty,  2  O.  N.  291,  1  O.  D. 
(N.  P.)    331. 

Commission  merchants  who  have  access  to  the  live  stock  of  another  merely  in  order  to 
show  it  to  buyers  and  to  get  a  commission  upon  such  sales,  are  not  to  be  taxed  under  this 
section  :    Hagerty   v.    Huddleston,    60   O.    S.    149. 

Tangible  personal  property  which  has  been  owned  by  a  resident,  and  while  owned  by 
him  is  liable  to  taxation,  is  not  made  exempt  from  taxation  by  the  fact  that  such  property 
has  been  sold  to  a  nonresident :    Carrier  v.   Gordon,   21  O.   S.   605. 

Transient  traders;    their  returns. 

Sec.  5384.  When  a  transient  person  locates  in  a  city,  village,  or  township,  and  offers 
to  sell  or  otherwise  dispose  of  books  or  other  goods,  wares,  or  merchandise,  under  the 
name  of  a  gift  book  store  or  any  other  name  or  designation:  the  assessor  oi  the  place 
where  such  person  locates,  shall  forthwith  demand  of  him  the  true  value  in  money  of 
his  stock  in  trade.  If  such  person  neglects  or  refuses  to  return  such_  value  under  oath, 
within  twenty-four  hours  after  such  demand,  the  assessor  shall  determine  the  value  as  in 
other  cases.  In  either  case  he  shall  forthwith  return  said  valuation  to  the  auditor  of  the 
county.      (R.    S.   Sec.  2741.) 

Cited :     Flatau    v.    Mansfield,    14    O.    C.    C.    592,    7    O.    C.    D.    39. 
This    section    does   not    authorize   a   tax   on    credits    or   investments   belonging   to    a    peddler, 
who  visits  this  state  regularly,  but  has  no  domicile  therein  :    Grant  v.  Jones,  39  O.   S.  506. 

Listing  of  personal  property  by  manufacturers. 

Sec.  5385.  A  person  who  purchases,  receives  or  holds  personal  property,  of  any  de- 
scription, for  the  purpose  of  adding  to  the  value  thereof  by  manufacturing,  refining, 
rectifying,  or  by  the  combination  of  different  materials  with  a_  view  of  making  a  gain 
or  profit  by  so  doing,  as  a  manufacturer,  and,  when  he  is  required  to  make  and  deliver 
to  the  assessor  a  statement  of  the  amount  of  his  other  personal  property  subject  to  taxa- 
tion, he  shall  include  therein  the  average  value  estimated,  as  hereafter  provided,  of  all 
articles  purchased,  received  or  otherwise  held  for  the  purpose  of  being  used,  iii  whole  or 
»  in  part,  in  manufacturing,  combining,  rectifying  or  refining,  and  of  all  articles  which 
were  at  any  time  by  him  manufactured  or  changed  in  any  way,  either  by  combination  or 
rectifying,  or  refining  or  adding  thereto  which,  from  time  to  time,  he  has  had  on  hand 
during  the  year  next  previous  to  the  first  day  of  April  annually,  if  he  has  been  engaged 
in  such  manufacturing  business  so  long,  and  if  not,  then  during  the  time  he  has  been  so 
engaged.     (R.  S.  Sec.  2742.) 

"Straight  whisky"  which  is  produced  by  distillation,  and  which  is  refined  by  allowing 
it  to  age,  is  not  to  be  regarded  as  raw  material :  Block  v.  Lewis,  7  O.  N.  P.  543,  5  O.  D. 
(N.  P.)    370. 

This  section  is  not  intended  to  tax  the  same  article  both  as  raw  material  and  as  a 
partly  manufactured  article  ;  and  is  accordingly  not  double  taxation  :  Brewing  Co.  v.  Hagerty, 
8  O.  C.  C.  330,  4  O.  C.  D.  276  [affirmed,  without  report,  Brewing  Co.  v.  Hagerty,  52  O. 
S.    671]. 

This  section  does  not  require  the  manufacturer  to  include  partly  manufactured  articles, 
unless  they  were  on  hand  one  year  or  more  previous  to  making  out  such  statement  :  Sebastian 
v     Candle' Co      27    O    S     459. 

A  person  who  buvs  hogs,  slaughters  them  and  converts  their  carcasses  into  lard,  bacon, 
cured  meats  and  the  like,  in  order  to  sell  such  articles  at  a  profit  is  a  manufacturer  within 
the  meaning  of  this  section,  and  is  not  a  merchant  within  the  meaning  of  G.  C.  §  5381  : 
Engle  V.   Sohn,   41   O.   S.   691. 

If  a  bridge  companv  has  a  factory  and  erects  bridges  in  this  state,  material  which  is 
produced  in  another  state  and  which  is  to  be  sent  to  the  place  where  it  is  to  be  used  must 
be  listed  for  taxation  :    Bridge  Co.  v.  Yost,   22   O.  C.   C.    376,   12   O.   C.   D.   448. 

When  machines  produced  bv  a  manufacturing  company  are  leased  or  rented  to  a  user, 
they  cease  to  be  "on  hand"  within  the  meaning  of  section  5385,  General  Code,  and  are  therefore 
not  to  be  taxed  as  manufacturers'  stock  except  in  so  far  as  they  must  be  taken  into  account 
in  computing  the  value  of  the  manufacturer's  stock  as  a  part  of  the  monthly  inventory  taken  at 
a  time  before  such  machines  were  "on  hand." 

Machines  so  leased  or  rented,  however,  may  be  taxed  as  specific  articles  of  personal 
property  but  only   when   they  are  located   within  the  state. 

The  credits  "which  such  leases  constitute,  however,  if  held  in  Ohio,  are  taxable  to  the 
corporation   at  its  principal   office.     A.  G.   R.   1911-1912,   p.    676. 

Ascertaining  valuation   thereof. 

Sec.  5386.  Such  average  value  shall  be  ascertained  by  taking  the  value  of  all  prop- 
erty subject  to  be  listed  on  the  average  basis,  owned  by  sucli  manufacturer,  on  the  last 
business  day  of  each  month  the  manufacturer  was  engaged  in  business  during  the  year, 
adding  such  monthly  values  together  and  dividing  the  result  by  the  number  of  months  the 
manufacturer  was   engaged   in   such  business   during  the  year.     Such   result   shall  be   the 


6o  THE   TAX   LAWS   OF   OHIO. 

average  value  to  be  listed.  A  manufacturer  shall  also  list  at  their  fair  cash  value,  all 
engines  and  machinery  of  every  description  used,  or  designed  to  be  used,  in  refining  or 
manufacturing,  except  such  fixtures  as  are  considered  a  part  of  any  parcel  or  parcels  of 
real  property,  and  all  tools  and  implements  of  every  kind  used,  or  designed  to  be  used, 
for  such  purpose,  owned  or  used  by  such  manufacturer.      (R.   S.  Sec.  2742.) 

Merchant  or  manufacturer  commencing  business  after  certain  day. 

Sec.  5387.  When  a  person  commences  business  as  a  merchant  or  manufacturer  after 
the  day  preceding  the  second  Monday  of  April  in  any  year,  the  average  value  of  whose 
personal  property  employed  in  such  business  has  not  been  previously  entered  on  the  proper 
assessor's  list  for  taxation,  such  person  shall  report  to  the  auditor  of  the  county  the 
probable  average  value  of  the  personal  property  by  him  intended  to  be  employed  in  such 
business  until  the  day  preceding  the  second  Monday  of  April  thereafter.     (R.  S.  Sec.  2743.) 

Rules  for  valuing  personal  property  generally. 

Sec.  5388.  In  listing  personal  property,  it  shall  be  valued  at  the  usual  selling  price 
thereof,  at  the  time  of  listing,  and  at  the  place  where  it  may  then  be.  If  there  is  no 
usual  selling  price  known  to  the  person  whose  duty  it  is  to  fix  a  value  thereon,  then  at 
such  price  as  is  believed  could  be  obtained  therefor,  in  money,  at  such  time  and  place. 
Investments  in  bonds,  stocks,  joint-stock  companies,  or  otherwise,  shall  be  valued  at  the 
true  value  thereof,  in  money.  Money,  whether  in  possession  or  on  deposit,  shall  be 
entered  in  the  statement  at  the  full  value  thereof,  except  that  depreciated  circulating 
notes  shall  be  entered  at  their  current  value.  A  credit  for  a  sum  certain,  payable  in 
money,  property  of  any  kind,  labor  or  service,  shall  be  valued  at  its  true  value  in  money, 
except  that  if  it  is  for  a  specific  article,  or  for  a  specified  number  or  quantity  of  any 
article  or  articles  of  property,  or  for  a  certain  amount  of  labor  or  services  of  any  kind, 
it  shall  be  valued  at  the  current  price  of  such  property  or  of  such  labor  or  service,  at 
the  place  where  payable.  Annuities,  or  moneys  receivable  at  stated  periods,  shall  be 
valued  at  the  sum  which  the  person  listing  them  believes  them  to  be  worth  in  money  at 
the  time  of  listing.      (R.   S.   Sec.  2739.) 

Credits  are  to  be  listed  for  taxation  at  their  true  value,  anfl  not  necessarily  at  their 
face    value :     McCurdy    v.    Prugh,    59    O.    S.    465. 

Choses  in  action  are  to  be  listed  at  their  true  value  and  not  at  their  face  value  :  Bank 
v.   nines.    3   O.    S.   1. 

A  jud,gTnent  is  to  be  listed  for  taxation,  even  though  proceedings  are  pending  for  revers- 
ing the  same  ;  but  such  judgment  is  to  be  listed  at  its  true  value  and  not  its  face  value :  Cam- 
eron V.  Cappeller,  41  O.  S.  533. 

A  sum  of  money  which  is  payable  annuallv  and  at  stated  periods,  and  is  not  paid  aa 
a  pension,  salary  or  wages,  is  an  annuity:  Wetniore  v.  State,  18  O.  77. 


If  one  rents  to  another  a  patented  article,  it  should  be  listed  according  to  its  true  value 
in  money,  which  is  in  part  to  be  determined  by  its  rental  value  or  earning  capacity  :  State, 
ex  rel.,   v.   Halliday,   61   O.   S.   352. 

Deposits  in  banks  are  money  by  virtue  of  G.  C.  §  5326,  and  are  to  be  taxed  without 
deducting  from  the  amount  thereof  the  debts  of  the  owner:  Patton  v.  Bank,  7  O.  N.  P.  401,  10 
O.   D.    (N.  P.)    321. 

The  legislature  may  impose  a  penalty  for  a  refusal  to  list  property  for  taxation  :  Adler 
v.  Whitbeck.   44   O.   S.   539. 

Valuing  additions  to  tax  duplicate. 

Sec.  5389.  Additions  made  to  the  tax  list  and  duplicate  by  a  board  of  equalization 
or  the  county  auditor,  as  to  valuation  shall  be  in  strict  accordance  with  the  provisions  of 
the  next   preceding  section.      (R.    S.    Sec.  2739a.) 

Return  by  assessor  when  parties  refuse  to  swear. 

Sec.  5390.  When  a  person,  company,  or  corporation  refuses  or  neglects  to  make 
return,  or,  on  being  renuested  to  do  so.  refuses  or  neglects  to  swear  to  it,  the  assessor 
shall  return  the  fact  of  such  refusal  or  neglect  by  the  words  "refused  to  list",  or  "re- 
fused to  swear",  as  the  case  may  be.  In  such  case,  and  in  every  case  in  which  a  company 
or  corporation  whose  duty  it  is  to  make  return  of  taxable  nronerty  to  the  auditor,  refuses 
or  neglects  to  make  or  verify  such  return,  the  auditor  shall  add  to  the  amount  returned, 
or  ascertained,  fifty  per  cent  of  such  amount,  and  the  amount  thus  increased  shall  be 
the  basis  of  taxation  for  that  year.     (R.  S.  Sec.  2784.) 

When  assessor  shall  make  the  list. 

Sec.  5391.  When  a  person  refuses  or  neglects  to  make  or  deliver  to  an  assessor  the 
statement  required  by  law.  or  take  and  subscribe  the  oath  thereto,  the  assessor  shall 
proceed  to  ascertain   the   number  of   each   description   of   the   several   enumerated   articles 


THE   TAX   LAWS   OF   OHIO.  6l 

of  personal  property  and  the  value  thereof,  and  the  value  of  the  unenumerated  articles, 

and  the  value  of  the  moneys,  credits  and  investments  of  such  person.     For  this  purpose 

he   may  examine  on   oath   any   person   whom   he   thinks    has   knowledge   thereof.  (R.    S. 
Sec.  2750.) 

Upon  what  Information  the  assessor  shall  act. 

Sec.  5392.  When  the  failure  to  make  or  verify  such  statement  is  occasioned  by  the 
sickness  or  absence  of  the  person  who  should  make  or  verify  it,  or  by  his  neglect  or 
refusal  so  to  do,  the  assessor,  if  unable  to  obtain  positive  evidence  of  the  items  or  value, 
may  make  the  statement  from  general  reputation  and  his  own  knowledge  of  facts  and 
circumstances.     (R.   S.   Sec.  2751.) 

Oath  of  assessor  to  return. 

Sec.  5395.  The  assessor,  upon  making  return  to  the  auditor  of  the  lists  and  state- 
ments, shall  take  and  subscribe  an  oath,  administered  by  the  auditor,  or  an  official  author- 
ized to  administer  oaths ;  as   follows : 

I,  assessor  for  ,  in  the  county  of 

do    solemnly    swear   that    the   value    of    all    personal    property, 

moneys,  credits,  investments  in  bonds,  stocks,  joint-stock  companies,  or  otherwise,  of 
which  a  statement  has  been  made  to  me  by  the  person  required  by  law  to  list  them,  is 
truly  returned  as  set  forth  in  such  statement;  that  in  each  case  where  by  law  I  have  been 
required  to  ascertain  the  items  and  value  of  the  personal  property,  moneys,  credits, 
investments  in  bonds,  stocks,  joint-stock  companies,  or  otherwise,  of  a  person,  company  or 
corporation,  I  have  diligently,  and  by  the  best  means  in  my  power,  endeavored  to  ascertain 
them;  and  that,  as  I  verily  believe,  a  full  list,  with  the  value  thereof  estimated  by  the 
rules  prescribed  by  law,  is  set  forth  in  the  annexed  return;  that  in  no  case  have  I 
knowingly  omitted  to  demand  of  any  person,  of  whom  by  law  I  was  required  to  make 
such  demand,  a  statement  of  the  description  and  value  of  personal  property,  of  the 
amount  of  moneys,  credits,  investments  in  bonds,  stocks,  joint-stock  companies,  or  other- 
wise which  he  was  required  to  list,  or  failed  to  endorse  on  any  return  made  by  me  in 
cases  in  which  the  owner  refused  or  neglected  to  list,  or  swear,  the  words  "refused  to 
list,"  or  "refused  to  swear,"  or  "failed  to  swear,"  as  required  by  law,  any  person  who 
purports  to  have  been  sworn  as  returned  by  me,  or  in  any  way  connived  at  any  violation 
or  evasion  of  any  of  the  requirements  provided  by  law  in  relation  to  the  listing  or 
valuation  of  property,  moneys,  credits,  investments  in  bonds,  stocks,  joint-stock  companies, 
or  otherwise,  of  any  kind  for  taxation,  and  that  I  have  returned  to  the  county  auditor 
the  original  statements  made  to  me.  or  which  I  have  made,  and  also  the  statistics  which 
by  law  I  am  required  to  procure  and  return.     (R.  S.  Sec.  2757.) 

Listing  shares  of  building  and  loan  association  for  taxation. 

Sec.  9675.  The  shares  and  loans  advanced  to  its  members,  shall  be  exempt  from 
taxation,  except  that  shares  of  stock  upon  which  no  loans  have  been  made  or  money 
advanced  bv  the  company,  shall  be  considered  and  held  as  credits.  The  members 
individually  shall  list  for  taxation  the  number  of  shares  held  by  them,  and  the  true  value 
thereof  in  money,  on  the  dav  preceding  the  second  Monday  in  April  each  year,  and  thev 
.•shall  be  assessed  at  such  valuation  for  taxation  and  taxes  as  other  property.  (99  v.  532 
§  26.) 

A  building  and  loan  a?Por}ation  is  not  reciuired  to  lisf  its  purplus  and  profits  for  taxation 
separately ;  but  the  real  property  owned  bv  a  buildinsr  and  loan  association  is  subject  to  the 
laws  relating  to  the  taxation  of  real  property  whether  purchased  by  surplus  and  profits,  or 
not :     Gruner  v.  Loan  Association,  85  O.  S.  484. 


CHAPTER  ELEVEN. 
CORRECTION  OF  RETURNS. 

Section  Section 

5397.  Persons  may  make  statement  after  5403.  Penalties,   contempt   proceedings. 

assessor  lias  made  same.  5403-1.       Subsequent      additions      prohibited 

5398.  False    return;    penalty.  and    changes    in    valuations    not 

5399.  Omission ;    "personal  property"  de-  allowed. 

fined.  10661.  Monthly      statement      of      probate 

o400.  Assessment  by  board.  judge    to    county   auditor. 

5401.  Corrections   in  return   of  assessor;  10662.  Taxes    and   penalty. 

notice  by  auditor.  10663.  Beginning  of  each  succeeding  year. 

5402.  Costs   and   expenses,   how   paid.  10665.  No  allowance  to  tax  inquisitors. 

Persons  may  make  statement  after  assessor  has   made  same. 

Sec.  5397.  When  any  person  has  been  prevented  from  making  or  verifying  a  state- 
ment of  property  for  taxation,  by  sickness  or  absence,  and  the  assessor  has  made  a 
statement  for  him,  at  any  time  before  the  assessment  of  taxes  thereon  by  the  county 
auditor,  such  person  may  make,  verify,  and  file  with  the  auditor  the  proper  statement. 
In  such  case  before  the  auditor  shall  receive  the  statement  the  person  making  it  must 
add  to  the  ordinary  affidavit,  a  statement  to  the  effect  that  his  failure  to  give  to  the 
assessor  or  verify  the  statement  at  the  proper  time  was  occasioned  by  sickness  or  absence. 
On  the  filing  of  such  statement  the  auditor  shall  correct  the  statement  made  by  the  assessor. 
(R.  S.  Sec.  2752.) 

False  return;    penalty. 

Sec.  5398.  If  a  person  required  to  list  property  or  make  a  return  thereof  for  taxation, 
either  to  the  assessor  or  the  county  auditor,  in  the  year  1911  or  in  any  year  thereafter 
makes  a  false  return  or  statement,  or  evades  making  a  return  or  statement,  the  county 
auditor  for  each  year  shall  ascertain  as  near  as  practicable,  the  true  amount  of  personal 
property,  moneys,  credits,  and  investments  that  such  person  ought  to  have  returned  or 
listed  for  the  year  1911  or  for  any  year  thereafter  for  which  the  inquiries  and  corrections 
provided  for  in  this  chapter  are  made.  To  the  amount  so  ascertained  as  omitted  for  each 
year  he  shall  add  fifty  per  cent.,  multiply  the  omitted  sum  or  sums,  as  increased  by  said 
penalty  by  the  rate  of  taxation  belonging  to  said  year  or  years,  and  accordingly  enter  the 
amount  on  the  tax  lists  in  his  office,  giving  a  certificate  therefor  to  the  county  treasurer 
who  shall  collect  it  as  other  taxes.     (R.  S.  Sec.  2781.) 

This  statute  applies  to  corporations  as  well  as  to  natural  persons :  Insurance  Co.  v. 
Hard,  59  O.  S.  248. 

This  statute  does  not  apply  to  taxation  imposed  for  the  sale  of  intoxicating  liquors : 
Markle  v.   Newton,    64   O.    S.    493.' 

This  statute  does  not  apply  to  the  cashier  of  a  bank,  but  only  to  persons  who  are 
required  to  make  return  of  their  property  for  taxation:    State,  ex  rel.,  v.   Akins,   63   O.   S.   182, 


The  provisions  which  authorizes  the  covmty  auditor  to  add  to  the  return  of  the  property 
owner  taxable  property  which  the  owner  has  not  included  in  his  return  is  remedial  and 
valid,  even  if  made  applicable  to  returns  which  were  made  before  the  enactnient  of  such 
statute:    Gager  v.   Prout,   48  O.   S.   89:   see,   also   Sturges  v.   Carter,   114   U.    S.    511. 

To  constitute  a  false  return  there  must  appear  either  a  design  to  mislead  and  deceive, 
or  at  least  such  culpable  negligence  in  the  making  of  a  return  as  carries  with  it  the  con- 
sequences of  intentional  default  :  Ratterman  v.  Ingalls,  48  O.  S.  468  [followed  and  approved, 
Probasco    v.    Rainc,     50     O.     S.     378]. 

The  omission  of  stock  which  was  registered  and  which  could  not  be  concealed  is  not  a 
false  return,  whether  or  not  such  stock  was  exempt  from  taxation,  if  such  omission  was 
made  in  the  bona  fide  belief  that  such  stock  was  exempt  from  taxation  :  Frobasco  v.  Pia^ine, 
50  O.   S.   378. 


If  the  return  of  an  insurance  companj'  includes  an  item  of  reinsurance  and  states  the 
amount  thereof  correctly,  but  lists  it  as  a  debt,  whereas  it  is  not  in  legal  effect  a  debt,  such 
return  is  not  false,  within  the  meaning  of  this  statute,  since  it  discloses  upon  its  face  tho 
facts  necessary  to  determine  the  amount  which  should  be  listed  :  Insurance  Co.  v.  Cappellar, 
38  O.   S.   560. 

If  one  acts  in  good  faith,  believing  that  he  has  no  money  or  credits  taxable,  his  return, 
even  though  erroneous,  is  not  false,  and  the  penalty  should  not  be  imposed  :  Stewart  v.  Duerr, 
20   O.  C.   C.    505,   11   O.   C.   D.    310. 


Proceedings    before    a    county    auditor    for    the    correction    of    false    returns    made    by    the 
owner  of  taxable  property  are  not  governed  by  the  precise  rules  of  the  code  of  civil  procedure, 

(62) 


THE   TAX    LAWS    OF   OHIO.  63 

regulating  the  commencement  and  prosecution  of  civil  actions.  No  particular  style  for  the 
proceeding,  or  form  of  notice,  is  prescribed,  and  it  is  sufficient  if  the  notice  fairly  informs  the 
party  of  the  nature  of  the  proceeding  and  the  capacity  in  which  he  is  required  to  appeaj* 
and   answer:     Gager  v.    Prout,    48    O.    S.    89. 

If  a  note  has  been  conveyed  by  the  holder  thereof  to  another  in  trust,  in  order  to  avoid 
listing  the  same  for  taxation,  the  countv  auditor  may  add  such  note  to  the  return  of  such 
iiolder:      Sisler  v.   Foster,   72  O.   S.   437. 

If  the  owner  of  property  makes  a  false  return  and  dies  before  complaint  is  made,  the 
auditor  may  correct  sucli  return  and  add  fifty  per  cent,  penalty  :  Genin's  Executor  v.  Auditor, 
18   O.   S.   534. 

If  a  taxpayer  who  has  omitted  property  from  his  return  adds  the  same  voluntarily,  no 
penalty  attaches,  and  tlie  auditor  is  not  entitled  to  the  additional  percentage  therefor  :  Topliff 
V.    Shields,    1    O.    D.    (N.  P.)    551,    32    Bull.    74. 


The  auditor  ran  make  corrections  in  tax  returns  for  the  number  of  years  specified  by 
statute:  Rattermun  v.  luKalls,  48  O.  S.  468;  Probasco  v.  Ralne,  50  O.  S.  378;  Rheinboldt  v. 
Raine,   52  O.    S.   160. 

In  Ratterman  v.  Ingalls,  10  Dec.  Rep.  748,  23  Bull.  260,  it  was  held  that  taxes  assessed 
for  former  years,  under  this  section,  should  be  placed  upon  the  tax  list  of  the  year  in  which 
the   correction   is   made. 

The  proceedings  of  the  auditor  may  be  reviewed  in  court  under  G.  C.  §  12075  :  Hagerty 
V.   Huddleston,    60   O.    S.   149. 

The  proceeding  of  county  auditors,  under  this  section  and  G.  C.  §  5401,  authorizing  such 
auditors,  in  certain  cases,  to  make  additions  to  the  valuation  of  the  property  of  Individuals, 
returned  for  taxation,  cannot  be  reviewed  on  error  under  G.  C.  S  12241.  The  remedy  of  the 
individual  for  errors  or  mistakes  in  such  cases,  prejudicial  to  him,  is  bv  injimction  under 
G.    C.    §    12075  :   Musser   v.   Adair,    55    O.    S.    466. 


The  view  that  the  auditor  in  listing  this  property  acts  in  a  judicial  capacity  was  ex- 
pressed in  Myers  v.  Shields,  61  Fed.  713,  8  O.  F.  D.  239 ;  Brinkerhoff  v.  Brumfield,  94  Fed. 
422,    10  .0.    F.    D.    88. 

That  the  auditor  acts  in  a  quasi  judicial  capacity,  see  State,  ex  rel,  v.  Crites,  48 
O.  S.  460. 

Such  proceedings  were,  however,  held  not  to  constitute  due  process  of  law:  Myers  v. 
Shields,   61   Fed.   713,   8  O.   F.  D.   239;   Brinkerhoff  v.   Brumfield,   94  Fed.   422,   10   O.   F.   D.   88. 

The  court  will  not  enjoin  the  auditor  from  placing  upon  the  duplicate,  in  the  name  of 
tne  owner  thereof,  property  which  such  owner  has  tried  to  omit  from  listing  for  taxation  by 
conveying  it   temporarily   under  a  deed   of  trust:    Sisler  v.   Foster,    72   O.    S.    437. 

IMandamus  lies  to  compel  the  auditor  to  act  In  cases  coming  within  this  section :  State, 
ex    rel.,    v.    Crites,    48    O.    S.    460. 

A  wilful  under-valuation  of  property  returned  for  taxation  is  alone  sufficient  to  con- 
stitute a   "false  return"   within  the  meaning  of   that   term   as  found   in   this   section. 

Insurance    Company    v.    Hard,    59    Ohio    State    248. 

Omission;    "Personal   property"  defined. 

Sec.  5399.  If  any  person  required  to  list  property,  or  make  a  rettirn  thereof  for 
taxation  to  the  assessor  or  county  auditor,  or  to  a  board,  officer,  or  person,  other  than  a 
board  composed  of  officers  of  more  than  one  county,  in  the  year  nineteen  hundred  and 
eleven,  or  in  any  year  or  years  thereafter  fails  to  make  a  return  or  statement,  or  if  such 
person  makes  a  return  or  statement  of  only  a  portion  of  his  taxable  property,  and  fails 
to  make  a  return  as  to  the  remainder  thereof,  or  if  he  fails  to  return  his  taxable  property 
or  part  thereof,  according  to  the  true  value  thereof  in  money,  as  provided  by  law,  the 
county  auditor  for  each  year  as  to  such  property  omitted  and  as  to  property  not  returned 
or  taxed  according  to  its  true  value  in  money,  shall  ascertain  as  near  as  practicable  the 
true  amount  of  personal  property,  moneys,  credits  and  investments  that  stich  person  ought 
to  have  returned  or  listed,  and  the  true  value  at  wliich  it  should  have  been  taxed  in  his 
county  for  not  exceeding  the  five  years  next  preceding  the  year  in  which  the  inquiries 
and  corrections  provided  for  in  this  section  and  in  the  next  preceding  and  the  next  two 
succeeding  sections  are  made  and  not  in  any  event  prior  to  the  year,  nineteen  hundred 
and  eleven,  and  multiply  the  omitted  stim  or  sums  by  the  rate  of  taxation  belonging  to 
said  vear  or  years,  and  accordingly  enter  the  amount  on  the  tax  lists  in  liis  office,  giving  a 
certificate  therefor  to  the  county  treasurer,  who  shall  collect  it  as  other  taxes.  The  term 
"personal  property"  as  used  in  this  section  shall  apnlv  to  all  kinds  of  omitted  property 
for  the  taxation  of  which,  for  anv  of  the  years  in  which  it  was  omitted,  provision  has  not 
been   made  by  law.     (R.   S.   Sec.  2781a.) 

This  section   is  constitutional:    Assurance  Co.   v.  Halliday,   127   Fed.   830,   14   O.   F.   P.    305. 

This  section  is  remedial  in  its  character,  and  i>--  not  intended  by  the  legislature  to 
operate  as  a  statute  of  limitations:  Insurance  Co.  v.  Gibson,  1  O.  N.  P.  "(N.  S. )  24,  14  O.  D. 
(N.  P.)    80. 

Property  which  has  been  omitted  is  to  be  placed  upon  the  duplicate  and  taxes  imposed 
thereon,  wheilier  such  omission  was  innocent  or  fraudulent:  French  v.  Insurance  Co.,  12  O. 
D.    (N.  P.)    183. 

The  bank  cashier  and  not  the  owner  thereof  is  required  to  return  shares  of  bank  stock  : 
State,  ex  rel.,  v.   Akins,   63   O.   S.   182. 

Assessment  by  board. 

Skc.  5400.  The  power  and  duty  of  the  county  auditor  under  the  provisions  of  the 
next  preceding  section,  shall  extend  to  all  cases  where  property,  taxable  within  his  county, 


64  THE   TAX    LAWS   OF   OHIO. 

has  for  any  reason  not  been  assessed  and  taxed  according  to  its  true  value  in  money,  as 
provided  by  law,  except  that  where  provision  is  made  by  law  for  the  appraisement  and 
assessment  of  property  by  a  board  composed  of  officers  of  more  than  one  county,  and 
such  property  or  part  thereof  has  escaped  taxation,  the  duties  provided  in  such  section 
shall  be  performed  by  such  board.  The  board,  at  any  subsequent  meeting,  may  appraise 
and  assess  such  omitted  property  for  the  year  or  years  so  omitted,  and  certify  its 
assessment  to  the  proper  officer  or  officers  to  be  placed  upon  the  tax  lists  of  the  proper 
county  or  counties  for  the  collection  of  omitted  taxes  thereon  in  a  like  manner  as  current 
assessments  are  certified  by  said  board,  and  such  officer  or  officers  shall  give  a  certificate 
therefor  to  the  county  treasurer,  as  in  other  cases.     (R.  S.  Sec.  2781a.) 

Corrections  in  return  of  assessor;    notice  by  auditor. 

Sec.  5401.  _  The  county  auditor,  if  he  shall  have  reason  to  believe,  or  is  informed  that 
a  person  has  in  the  year  nineteen  hundred  and  eleven  or  in  any  year  thereafter,  given 
to  the  assessor  a  false  statement  of  the  personal  property,  moneys,  or  credits,  investments 
in  bonds,  stocks,  joint-stock  companies,  or  otherwise,  that  the  assessor  has  not  returned 
the  full  amount  required  to  be  listed  in  his  ward  or  township,  or  has  omitted  or  made  an 
erroneous  return  of  property,  moneys,  or  credits,  investments  in  bonds,  stocks,  joint-stock 
companies,  or  otherwise,  which  are  by  law  subject  to  taxation,  shall  proceed,  in  said  year 
nineteen  hundred  and  eleven  or  in  any  year  thereafter  at  any  time  before  the  final 
settlement  with  the  county  treasurer  to  correct  the  return  of  the  assessor,  and  charge 
such  persons  on  the  duplicate  with  the  proper  amount  of  taxes.  To  enable  him  so  to  do, 
he_  may  issue  compulsory  process,  and  require  the  attendance  of  any  persons  whom  he 
thinks  have  knowledge  of  the  articles,  or  value  of  the  personal  property,  money  or 
credits,  investment  in  bonds,  stocks,  joint-stock  companies,  or  otherwise,  and  examine 
such  persons,  on  oath,  in  relation  to  such  statement  or  return.  The  auditor,  in  all  such 
cases,  shall  notify  every  such  person,  before  making  the  entry  on  the  tax  list  and 
duplicate,  that  he  may  have  an  opportunity  of  showing  that  his  statement  or  the  return 
of  the  assessor  was  correct.  The  auditor,  in  all  such  cases,  shall  file  in  his  office  a 
statement  of  the  facts  or  evidence  upon  which  he  made  such  correction ;  but,  he  shall 
not  reduce  the  amount  returned  by  the  assessor,  without  the  written  assent  of  the 
auditor  of  state,  given  on  a  statement  of  facts  submitted  by  the  county  auditor.  (R.  S. 
Sec.  2782.) 

This  statute  is  designed  not  to  make  one  pav  more  than  another,  but  to  compel  all  to 
contribute  proportionately  from  their  property  to"  the  support  of  the  common  government: 
Musser   v.    Adair,    55    O.    S.    466. 

This  section  does  not  apply  to  taxes  imposed  upon  the  sale  of  intoxicating'  liquors: 
Markle   v.    Newton,    64    O.    S.    493. 

This  section  relates  to  returns  which  are  incorrect  as  well  as  to  those  which  are  false : 
Patton  v.   Bank,   7   O.   N.   P.   401,   10  O.   D.    (N.  P.)    321. 

Shares  of  stock  in  a  national  bank  are  to  be  listed  in  the  names  of  the  owners,  and 
this  section  does  not  apply  to  the  return  of  a  cashier:    Miller  v.  Bank,   46   O.   S.   424. 


This  section  applies  only  to  persons  who  are  required  to  return  property  which  belongs 
to  them  personally,  and  does  not  apply  to  a  cashier's  return  of  the  property  of  a  bank  :  State, 
ex   rel..   v.    Akins.    63    O.    S.    183. 

Since  it  is  the  duty  of  the  cashier  of  a  bank  to  return  stock  for  taxation,  the  failure  or 
omission  of  the  owner  of  such  stock  not  to  return  it  for  taxation  does  not  amount  to  a  false 
return  :  State,  ex  rel.,  v.  Akins,  63  O.  S.  182 ;  see,  also,  French  v.  Insurance  Co.,  12  O. 
D.    (N.  P.)    183. 

The  phrase  "false  statement"  in  this  section  means  merely  an  omission  of  property  from 
taxation,  and  in  this  respect  it  differs  from  G.  C.  §  5398,  whefe  the  expression  false  return" 
means  a  guilty  evasion  :    Ratterman  v.   Ingalls,   48  O.   S.   468. 


The  notice  provided  for  in  this  section  does  not  relate  to  or  cover  proceedings  under 
G.   C.   §   5398  :    Myers  v.   Shields,   61   Fed.    713.   8   O.   F.   D.    239.   31   Bull.   336. 

If  the  auditor  believes  that  a  false  statement  of  property  has  been  made,  notice  to  the 
taxpayer  to  appear  the  next  day  to  show  whether  the  return  was  correct  or  not.  is  unreason- 
able, since  it  does  not  give  siifflcient  time  to  the  taxpayer  to  present  facts  which  he  may 
wish   to   have   considered  :    Wells   v.    Adair,    11    Dec.    Rep.    783,    29    Bull.    205. 

No  particular  form  of  notice  is  required,  it  being  sufficient  if  a  fair  opportunity  is 
given  to  the  taxpayer  to  present  facts  which  he  may  wish  to  have  considered  :  Gager  v.  Pfout, 
48  O.   S.   89  ;  Lee  v.   Dawson,   8   O.   C.   C.   365.   4   O.  "C.    D.    442. 

Notice  given  to  a  property  owner  while  he  is  in  attendance  before  the  auditor  in  pur- 
suance to  another  notice  has  been  held  to  be  sufflcient :  Sturges  v.  Carter,  114  U.  S.  511, 
5  O.  F.  D.   428. 


The  auditor  may  procure  information  on  his  own  motion,  but  the  law  does  not  impose 
upon  him  the  duty  of  search  therefor:  State,  ex  rel.,  v.  Gilfillan,  3  O.  N.  F.  CN.  S.>  153,  15 
O.  D.    CN.  P.)    756:   State,   ex  rel.,  v.  Lewis    4  O.  N.   P.    fN.  S.)    454,   17  O.   D.    (N.  P.")    370. 

The  requirement  that  the  auditor  file  a  statement  of  the  evidence  upon  which  he  hasJ 
corrected  the  returns  contemplates  giving  information  to  the  property  owners  as  to  the  facts: 
Bowland  v.    Shoe  Co.,   10   O.    N.   P.    rN.  S.)    243,    21   O.   D.    CN.  P.)    210. 

The  auditor  may  add  to  the  tax  duplicate  without  taking  testimony  or  hearing  evidence: 
Bowland  v  Shoe  Company,    10   O.  N.   P;    CN.  S.>    243.   21   O.   D.    (N.  P.)    210. 

A  notice  by  auditor  that  a  complaint  had  been  made  and  that  taxes  would  be  increased 
unless  cause  be  shown  to  the  contrary,  is  sufflcient  notice  to  increase  tax  returns  :  Bowland 
V.    Shoe  Company,   10   O.    N.   P.    (N.  S.)    243,   21   O.   D.    (N.  P.)    210. 


THE   TAX    LAWS    OF    OHIO.  65 

The  county  auditor  may  compel  the  cashier  of  a  bank  to  appear  and  testify,  and  bring 
with  him  the  books  of  the  bank  showing-  its  deposits,  or  at  least  the  bank  has  no  such  interest 
in  maintaining  the  secrecy  of  its  depositors'  accounts  as  will  enable  it  to  enjoin  the  auditor 
from  such  action:  Bank  v.  Hughes,  106  U.  S.  (16  Otto),  523,  5  O.  F.  D.  161;  Bank  v. 
Hughes,  6  Fed.  737,  5  O.  F.  D.  3.  (Note  however  the  provisions  of  section  5624-13,  106  v.  264, 
No.    66). 

If  the  auditor  of  the  county  refuses  to  act  when  sufficient  information  is  furnished  to 
him  showing  that  property  has  been  omitted  from  taxation,  mandamus  will  lie  to  compel 
such  auditor  to  act :  State,  ex.  rel.,  v.  Crites,  48  O.  S.  142  ;  State,  ex  rel.,  v.  Godfrey,  4  O'.  C. 
C.    (N.  S.)    465,   14   O.   C.  D.   455   [affirming  State  v.   Godfrey,   13   O.   D.    (N.  P.)    535]. 

The  powers  conferred  upon  the  county  auditor  by  provision  of  section  5401  General 
Code  may  be  exercised  before  the  completion  of  the  tax  list  as  well  as  thereafter ;  the  only 
notice  required  to  be  given  in  connection  with  the  exercise  of  such  powers  is-  that  provided  in 
said  section.     A.  G.  R.   1916. 

Costs  and  expenses,  how  paid.  / 

Sec.  5402.  If  a  person  makes  a  false  statement  of  the  amount  of  property  for 
taxation,  to  wholly  or  partially  evade  the  payment  of  taxes,  he  shall  pay  all  costs  and 
expenses  that  may  be  incurred  under  the  provisions  of  the  next  preceding  section,  and 
like  fees  and  costs  shall  be  allowed  and  paid  as  are  allowed  by  law,  for  similar  services, 
and  if  not  paid,  may  be  collected  before  any  justice  of  the  peace  of  the  proper  county,  by 
suit  in  the  name  of  the  county  commissioners.  In  all  cases  under  such  section,  where 
the  statement  is  found  correct,  and  no  intention  to  evade  the  payment  of  taxes  appears, 
the  costs  and  expenses  incurred  shall  be  paid  out  of  the  county  treasury  of  the  proper 
county,  on  the  order  of  the  county  auditor.     (R.  S.  Sec.  2782.) 

Penalties;    contempt   proceedings. 

Sec.  5403.  When  a  person  summoned  to  appear  before  the  county  auditor  and  give 
testimony,  under  the  provisions  of  the  next  two  preceding  sections,  or  in  proceedings 
against  companies  or  corporations  required  to  make  return  to  the  county  auditor  for 
taxation,  neglects  or  refuses  to  appear,  or  neglects  or  refuses  to  answer  a  question  that 
is  put  to  him  by  the  auditor  touching  the  matter  under  examination,  the  auditor  shall 
apply  to  the  probate  judge  of  the  county  to  issue  a  subpoena  for  the  appearance  of  such 
person  before  him.  On  the  application  of  the  county  auditor,  the  probate  judge  shall 
issue  a  subpoena  for  the  appearance  of  such  person  forthwith  before  him  to  give 
testimony.  If  any  person  so  summoned  fails  to  appear,  or  appearing,  refuses  to  testify, 
he  shall  be  subject  to  like  proceedings  and  penalties  for  contempt  as  witnesses  in  actions 
pending  in  the  probate  court.     (R.   S.  Sec.  2783.) 

Cited:  State  v.  Godfrev,  13  O.  D.  (N.  P.)  535;  Assurance  Co.  v.  Halllday,  127  Fed.  830, 
14  O.  F.   D.   305. 

Subsequent   additions   prohibited   and   changes   in   valuations   not   allowed. 

Sec.  5403-1.  From  and  after  the  passage  of  this  act  no  county  auditor,  assessor  or^ 
other  officer  shall  place  tipon  the  tax  list  or  duplicate  for  taxation  as  of  the  year  nineteen 
hundred  and  ten.  or  as  of  any  year  preceding  said  year,  anv  personal  property  which 
should  have  been  assessed  for  taxation  as  of  such  year  but  which  was  not  returned  for 
taxation  therein ;  nor  shall  any  such  officer  change  in  any  manner  the  valuation  of  the 
year  nineteen  hundred  and  ten.  or  for  any  preceding  vear,  of  personal  property  returned 
for  taxation  in  such  year,  any  act  heretofore  passed  to  the  contrary  notwithstanding-: 
and  all  acts  and  parts  of  acts  insofar  as  they  relate  to  the  assessment  and  valuation  of 
personal  property  for  taxation  for  the  year  nineteen  hundred  and  ten,  or  any  preceding 
vear.  and  insofar  as  thev  are  inconsistent  with  the  provisions  of  this  section,  are  hereby 
repealed.     (Act  of  May  '31,  1911.  102  v.  266.  Sec.  2.) 

Monthly   statement  of  probate  court   to   county   auditor. 

Sec.  10661.  At  the  end  of  each  month  the  court  shall  deliver  to  the  county  auditor, 
a  statement  showing  as  to  each  inventory  the  aggregate  value  of  each  class  of  property 
other  than  real,  as  shown  by  the  inventories  filed  during  that  month,  for  his  use  and  the 
use  of  the  proper  board  of  equali:^ation  in  the  performance  of  their  respective  duties  in 
relation  to  returns  for  taxation  of  personal  propertv,  moneys,  rights  and  credits,  and  the 
equalization  and  correction  thereof.     (R.   S.   Sec.  6044.) 

Taxes  and  penalty. 

Sec.  10662.  Taxes  or  penalty  lawfully  placed  on  a  duplicate  or  added  by  the  county 
auditor  or  board  of  equalization  because  of  a  failure  to  make  a  true  return,  or  of  making 
a  false  return  for  taxation,  shall  be  a  debt  of  the  decedent,  to  have  the  same  priority  and 
be  paid  as  other  taxes,  and  collectable  out  of  the  property  of  the  estate  either  before  or 
after  distribution,  by  any  means  provided  by  law  for  collecting  other  taxes.  No  distribu- 
tion, or  payment  of  inferior  debts  or  claims  shall  defeat  such  collection;  but  no  such  tax 

5 


66  THE    TAX    LAWS    OF   OHIO. 

or  penalty  can  be  added  before  notice  to  the  executor  or  administrator,  and  an  opportunity 
is  given  him  to  be  heard.  All  taxes  omitted  by  the  deceased  must  be  charged  on  the  tax 
lists  and  duplicate  in  his  name.     (R.  S.  Sec.  6044.) 

Taxes    under   this   section    are   preferred   over   liens   securing   claims    of   general    creditors : 
Trust    Co.    V.     Stich,    71    O.    S.     459. 

Beginning  of  each   succeeding   tax   year. 

Sec.  10663.  In  all  additions  to  the  personal  tax  lists  and  duplicate  made  by  a  county 
auditor,  each  succeeding  tax  year  shall  be  considered  as  beginning  at  the  time  of  the 
completion  of  the  annual  settlement  with  the  county  treasurer,  of  the  duplicate  for  the 
previous  year.     (R.  S.  Sec.  6044.) 

No  allowance  of  tax  inquisitors. 

Sec.  10665.  No  percentage,  nor  part  of  any  increased  tax  on  the  property  of  such 
estate,  covered  by  such  inventory,  for  the  years  which  it  is  required  to  be  listed  in  the 
name  of  the  executor  or  administrator,  shall  be  allowed  or  paid  to  a  person  under  a 
contract  for  securing  for  taxation,  or  putting  on  the  tax  list  or  duplicate  property 
improperly  or  otherwise  omitted,  or  not  listed  or  returned  for  taxation.     (R.  S.  Sec.  6044.) 


CHAPTER  TWELVE. 
CORRECTION  OF  ERRORS. 

OMITTED  AND  DESTROYED  PROPERTY. 

Section  Section 

2588.  Correction  of  errors  on  tax  list  and  2593.  Charge    of   omitted    land    taxe.s. 

duplicate.  5571.  Errors  to   be  corrected ;  deductions. 

2588-1.       Correction  of  clerical   errors.  5573.  Duty    of    auditor   discovering    omis- 

2589.  Correction  of  errors  in   payment  or  sion. 

non-payment  of  taxes.  5574.  Restoring-  lands  omitted  from  dupli- 

2590.  Limitation    on   refund   of   taxes   and  cate  and  assessing  taxes  tliereon. 

assessments.  5576.  Assessing  improvements  and  better- 

2591.  Deductions  from   valuations   for  in-  ments. 

.iured  or  destroyed  property.  5577.  Collection    of    taxes    on    the    fore- 

2592.  Record  of  additions  and  deductions.  going. 

Correction  of  errors  on  tax  list  and  duplicate. 

Sec.  2588.  From  time  to  time  the  county  auditor  shall  correct  all  errors  which  he 
discovers  in  the  tax  list  and  duplicate,  either  in  the  name  of  the  person  charged  with 
taxes  or  assessments,  the  description  of  lands  or  other  property  or  when  property 
exempt  from  taxation  has  been  charged  with  tax,  or  in  the  amount  of  such  taxes  or 
assessment.  If  the  correction  is  made  after  the  duplicate  is  delivered  to  the  treasurer,  it 
shall  be  made  on  the  margin  of  such  list  and  duplicate  without  changing  any  name, 
description  or  figure  in  the  duplicate  as  delivered,  or  in  the  original  tax  list,  which  shall 
always  correspond  exactly  with  each  other.     (R.  S.  Sec.  1038.) 

Mandamus  is  the  proper  action  to  compel  the  auditor  to  comply  with  the  requirements 
of  this  section,  together  viith  G.   C.  §  S  2589  and   2590:     Lewis  v.  State,  ex  rel.,   69   O.   S.   473. 

Mandamus  is  the  proper  remedy  to  compel  a  county  auditor  to  correct  a  clerical  error 
of  the  board  of  equalization  in  making  an  addition  to  the  tax  duplicate  without  warrant  of 
law,  and  to  call  the  attention  of  the  county  commissioners  thereto  :  State,  ex  rel.,  v.  Ijewis, 
15   O.   C.   D.    227. 

If  a  mistake  has  been  made  by  an  annual  assessor  or  a  decennial  appraiser  of  real 
estate,  or  by  someone  in  the  office  of' the  county  auditor,  in  the  course  of  transferring  valua- 
tions to  the  tax  list,  in  the  auditor's  office,  and  by  such  mistake,  the  appraisement  of  a  new 
structure  is  fixed  at  a  sum  higher  than  that  intended  to  be  placed  thereon,  it  is  the  duty 
of  the  county  auditor  to  correct  such  mistake,  when  satisfied  of  its  existence,  although  some 
of  the  facts  necessary  to  establish  such  error  do  not  appear  on  the  records  of  his  office,  but  are 
shown  by  parol  evidence  only  :  Lewis  v.  State,  ex  rel.,  59  O.  S.  37  fafflrming  State,  ex  rel.,  v. 
Lewis,   15   O.    C.    C.    279,    8   O.   C.    D    276]. 

If  raw  material  in  manufactured  and  partly  manufactured  articles  is  by  mistake  listed 
for  taxation,  such  material  being  held  to  be  nontaxable,  this  is  not  such  an  error  as  might  be 
corrected  by  the  auditor  and  a  refund  order  issued  by  him  under  this  and  the  following  sec- 
tions :     Commissioners    v.    Rosche    Bros.,    50    O.    S.    103. 

The  words  "or  when  property  exempt  from  taxation  lias  been  charged  with  tax,  or  in 
the  amount  of  such  taxes  or  assessments,"  were  inserted  in  the  statute  for  the  ijurjiose  of 
enabling  the  commissioners  to  order  the  repayment  of  taxes  erroneously  collected  upon 
property  embraced  in  G.  C.  §5439,  et  seq.,  and  similar  provisions  as  exempt  from  taxation, 
and  do  not  cover  a  case  where  the  property  is  subject  to  taxation,  but  returned  or  charged  in 
the   wrong    county :     Butler   v.    Commissioners,    39    O.    S.    168. 

"It  was  held  by  this  court  in  Ohio,  ex  rel.,  v.  Commissioners,  31  Ohio  State  271-3,  that, 
under  what  is  now  Section  1038,  Revised  Statutes  (2588  G.  C. ),  the  county  auditor  could 
not  correct  fundamental  errors,  but  only  such  as  were  clerical  :  and  the  rule  there  stated 
applies  as  well  to  the  case  now  under  "consideration  as  it  did  to  the  case  in  which  it  waa 
announced.  „ 

State  ex-  rel.,   Poe  v.   Raine,   47   Ohio   State   447.     To  the  same  effect,  A.   G.   R.   1911. 

The  object  of  this  legislation,  (Sections  2588,  2589,  2590,  2591,  2592  and  5571  G.  O,  was 
to  provide  against  the  escape  from  taxation,  by  error,  of  any  property  legally  taxable ;  to 
accomplish  this  end,  it  wisely,  and  no  doubt  purposely,  adopted  general  and  comprehensive 
language  with  which  to  convey  the  needful  authority  instead  of  attempting  to  enumerate  in 
specific   terms   the   powers    conferred. 

State,   ex  rel.,  v.   Raine,    47   Ohio  State   447. 


The  original  duty  of  correcting  the  tax  list  by  striking  property  therefrom  which  is 
exempt  from  taxation,  devolves  uy>on  the  county  auditor  and  the  powers  of  the  tax  commission 
are  appellate  and  limited  to  the  duties  of  review.     A.  G.  R.  1911  1912,  p.  613. 

The  board  of  county  commissioners  and  the  prosecuting  attorney  of  any  county  are  without 
authority  to  remit  or  release  any  taxes  charged  upon  the  tax  duplicate  of  said  county  against 
real  estate  therein  upon  the  ground  and  for  the  reason  that  said  real  estate  is  assessed  for 
taxation  at  an  excessive  value.     A.  G.  R.  1915.  p.  2396. 

Under  section  2588,  G.  C,  a  county  auditor  is  empowered  to  correct  clerical  errors  dis- 
covered in  the  tax  list  and  duplicate,  as  to  description  of  lands  or  as  to  amount  of  taxes  or 
assessments.     When  a  portion  of  railroad  track,  therefore  has  been  returned  as  being  situated  In 

(67) 


68  THE    TAX    LAWS    OF   OHIO. 

a  municipal  corporation,  when  in  reality  the  same  was  situated  in  a  township,  such  a  mistake 
constitutes  an  error  in  the  description  of  the  lands  and  the  amount  of  the  taxes  as  contemplated 
by  section  2588,  G.  C.  As  the  mistake  was  a  mutual  mistake  of  taxes  between  the  taxing 
authorities  and  the  taxpayer,  the  fact  that  payment  was  voluntarily  made  does  not  preclude 
recovei-y.     A.   G.   R.    1913,   p.    1213. 

Correction  of  clerical  errors. 

Sec.  2588-1.  The  county  auditor  from  time  to  time  shall  correct  any  clerical  errors 
which  he  discovers  in  the  tax  list,  in  the  name  of  the  person  charged  with  taxes,  the 
valuation,  description  or  quantity  of  any  tract,  lot  or  parcel  of  land  or  improvements 
thereon,  or  minerals  or  mineral  rights  therein,  or  in  the  valuation  of  any  personal  property, 
or  when  property  exempt  from  taxation  has  been  listed  therein,  and  enter  such  corrections 
upon  the  tax  list  and  duplicate.     (106  v.  263,  Sec.  62.) 

Where,  by  a  clerical  error,  land  has  been  listed  and  valued  for  taxation,  although  such 
land  never  had  any  existence  in  fact,  the  auditor  may  correct  such  mistake  both  in  valuation 
and  description:    Commissioners  v.   Brashears,    6   Dec.  Rep.   1027,    9  Am.   L.   Rec.   625. 

Correction  of  errors  in  payment  or  non-payment  of  taxes. 

Sec.  2589.  After  having  delivered  the  duplicate  to  the  county  treasurer  for  collection, 
if  the  auditor  is  satisfied  that  any  tax  or  assessment  thereon  or  any  part  thereof  has  been 
erroneously  charged,  he  may  give  the  person  so  charged  a  certificate  to  that  effect  to  be 
presented  to  the  treasurer,  who  shall  deduct  the  amount  from  such  tax  or  assessment.  If 
at  any  time  the  auditor  discovers  that  erroneous  taxes  or  assessments  have  been  charged 
and  collected  in  previous  years,  he  shall  call  the  attention  of  the  county  commissioners 
thereto  at  a  regular  or  special  session  of  the  board.  If  the  commissioners  find  that  taxes 
or  assessments  have  been  so  erroneotisly  charged  and  collected,  they  shall  order  the  auditor 
to  draw  his  warrant  on  the  county  treasurer  in  favor  of  the  person  paying  them  for  the 
full  amount  of  the  taxes  or  assessments  so  erroneously  charged  and  collected.^  The 
county  treasurer  shall  pay  such  warrant  from  any  surplus  or  unexpended  funds  in  the 
county  treasury.     (R.  S.  Sec.  1038.) 

The  term  "assessment"  in  this  section  does  not  mean  a  general  tax,  but  an  assessment 
levied  for  benefits ;  and,  accordingly,  it  does  not  include  an  assessment  under  the  Dow  law, 
since  such  charge  is  a  tax:    Van  Wert  v.   Brown    (State  v.  Rouch),   47   O.   S.    477. 

If  a  mistake  is  made  in  the  assessor's  return,  the  commissioners  should  order  the  auditor 
to  draw  his  warrant  for  taxes  thus  paid  erroneously :  Tenhundteld  v.  Commissioners,  10  Dec 
Rep.    513,    21    Bull.    316. 

The  commissioners  have  no  power  to  review  the  determination  of  the  officers  who  fix  the 
value  of  property  for  taxation:     Tenhundfeld  v.  Commissioners,   10  Dec.  Rep.  513,   21  Bull.   316. 

This  section  does  not  authorize  county  commissioners  to  remit  or  to  release  taxes  which 
stand  upon  the  duplicate  and   are  due  and  unpaid  :     Peter  v.  Parkinson,   83  O.   S.   36. 

If  taxes  are  paid  voluntarily  by  reason  of  a  mistake  of  law,  they  can  not  be  recovered 
thereafter,  this  section  being  intended  to  give  relief  only  in  case  of  clerical  errors:  Bridge  Co. 
V.  Commissioners,  8  Dec.  Rep.  564,  9  Bull.  16  ;  Sandheger  v.  Commissioners,  8  Dec.  Rep. 
569,   9   Bull.   20. 

If  the  assessor  has  exercised  his  judgment  in  fixing  the  valuation  of  lands,  which  have 
been  platted  recently,  and  such  valuation  is  fixed  in  excess  of  that  fixed  upon  adjacent  lots^ 
this  error  is  one  of  judgment,  and  is  not  merely  clerical.  The  remedy  of  the  property  ownei< 
accordingly  is  not  to  apply,  under  this  section,  for  an  order  of  repayment  of  taxes,  but  by 
appeal  to  the  proper  parties  having  authority  to  equalize  valuations :  Davis  v.  Commissioners, 
18  O.  C.  D.  817. 

In  a  proceeding  in  mandamus,  the  court  can  require  the  auditor  to  call  the  attention  of 
the  county  commissioners  to  the  facts  in  the  particular  case ;  but  the  court  can  not  order 
repayment  of  taxes  in  such  a  proceeding:  Hagerty  v.  State,  ex  rel.,  14  O.  C.  C.  95,  7  O.  C.  D. 
88  [reversing  State,  ex  rel.,  v.  Hagerty,  3  O.  N.  P.  246,  4  O.  D.  (N.P.)  283,  in  which  the 
court  had  required  the  repayment  of  such  taxes]. 


Where  a  taxpayer,  under  a  belief,  justified  by  the  circumstances,  that  there  is  a  legal 
charge  against  his  property  upon  the  tax  duplicate  in  the  hands  of  the  treasurer,  pays  the 
amount  thereof  to  such  treasurer,  when,  in  fact,  no  such  charge  appeared  on  the  duplicate,  and 
the  payer  was  under  no  legal  or  moral  obligation  to  pay  the  same,  he  may  recover  it  back  as 
a  payment  made  under  mictake  of  fact:     Woolley  v.   Staley,   39  O.   S.   354. 

Under  sections  2589  and  2590,  G.  C,  refunds  may  be  allowed  by  the  county  commissioners 
for  taxes  paid  bv  mistake,  such  as  the  auditor  is  permitted  to  correct  under  the  statutes. 
Such  refunds  however,  are  limited  to  taxes  erroneously  collected  in  the  five  years  next  prior 
to  the  discovery  thereof  Bv  the  auditor.  Taxes  paid  more  than  five  years  prior  to  such  discovery 
thereof  may  not  be  refunded  by  authority  of  these  statutes.     A.  G.  R.  1913,  p.  1213. 

Limitation  on  refund  of  taxes  or  assessments. 

Sec.  2590.  At  the  next  semi-annual  s'ettlement  with  the  auditor  of  state  after  the 
refunding  of  such  taxes,  the  county  auditor  shall  deduct  from  the  amount  of  taxes  due 
the  state  at  such  settlement  the  amount  of  such  taxes  that  have  been  paid  into  the  state 
treasury.  No  taxes  or  assessments  shall  be  so  refunded  except  as  have  been  so  erroneously 
charged  or  collected  in  the  five  years  next  prior  to  the  discovery  thereof  by  the  auditor. 
No  assessment  shall  be  returned,  except  from  the  fund  or  funds  created  in  whole  or  in 
part  by  the  erroneous  assessments.     (R.  S.  Sec.  1038.) 


.     THE   TAX    LAWS    OF   OHIO.  69 

Deductions  from  valuations   for  injured   or  destroyed  property. 

Sec.  2591.  Whenever,  after  the  second  Monday  of  April,  and  before  the  first  day  of 
October,  in  any  year,  it  is  made  to  appear  to  the  county  auditor,  by  the  oath  of  the 
owner,  or  one  of  the  owners,  of  a  building  or  structure,  land,  orchard,  timber,  ornamental 
trees  or  groves,  or  tangible  personal  property,  or  by  the  affidavit  of  two  disinterested 
persons,  residents  of  the  township,  city  or  village  in  which  the  same  is  or  was  situated, 
that  such  building,  structure,  land,  orchard,  timber,  ornamental  trees  or  groves,  or  tangible 
personal  propertj-  is  listed  for  taxation  for  the  current  year,  and  has  been  destroyed  or 
injured  by  fire,  tiood,  tornado,  or  otherwise,  after  the  first  Monday  of  April  of  the  current 
year,  he  shall  investigate  the  matter,  and  deduct  from  the  valuation  of  the  property  of 
the  owner  of  such  destroyed  property,  on  the  tax  list  for  the  current  year,  an  amount 
which*  in  his  judgment,  fairly  represents  the  extent  of  the  injury  or  destruction;  provided, 
however,  that  no  such  deduction  sliall  be  made  in  the  case  of  an  injury  to,  or  destruction 
of  a  building,  structure,  land,  orchard,  timber,  ornamental  trees  or  groves,  resulting  in 
damage  of  less  than  one  hundred  dollars,  nor  shall  any  deduction  be  made  for  or  on 
account  of  any  damage  or  loss  which  is  covered  by  insurance,  nor  on  account  of  any 
sheep  killed  by  dogs.  The  county  auditor  shall  certify  the  deductions  made  by  him  under 
the  provisions  of  this  section  to  the  county  treasurer,  who  shall  correct  the  tax  list  and 
duplicate  in  accordance  therewith.     (106  v.  263,   Sec.  63.) 

This  section  is  held  to  be  constitutional  in  State,  ex  rel.,  v.  Wright,  8  O.  C.  C.  (N.S.)  366, 
18   O.   C.   D.   697. 

Exemption  laws  having  been  recognized  in  Ohio  ever  since  the  adoption  of  the  present 
constitution,  and  long  before,  it  has  manifestly  been  the  policy  of  the  state  to  allow  certain 
property  to  be  exempted  from  taxation ;  and"  this  section,  relating  to  deductions  from  the 
duplicate  for  destroyed  or  injured  property,  must  therefore  be  upheld  as  valid  and  reason- 
able, notwithstanding  the  constitutional  provision  as  to  the  taxing  of  all  property  by  a  uni- 
form rule  according  to  its  true  value  in  money  :  State,  ex  rel.,  v.  Wright,  8  O.  C.  Cf.  (N.S.) 
366.   18   O.   C.   D.   697. 

Under  section  2591,  General  Code,  such  reduction  may  be  made  when  a  building  has 
been  depreciated  in  value  by  the  act  of  the  owner  himself,  between  the  aforesaid  dates. 
A.  G.  R.  1911-1912,  p.   625. 

Record  of  additions  and  deductions. 

_  Sec.  2592.  The  county  auditor  shall  keep  a  book  of  "additions  and  deductions,"  in 
which  he  shall  enter  all  corrections  of  the  duplicate  made  after  delivery  thereof  to  the 
treasurer,  which  either  increase  or  diminish  the  amount  of  a  tax  or  assessment,  as  stated 
in  the  duplicate.  In  addition  to  the  marginal  corrections  provided  for  in  section  twenty- 
five  hundred  and  eightv-eight,  he  shall  in  each  case  give  to  the  treasurer  a  certificate  of 
the  correction.     (R.  S.'Sec.   1039.) 

For  purposes  of  taxation,  the  owner  is  the  person  in  whom  the  legal  title  is  vested  : 
Lewis  v.  State,  ex  rel.,  59  O.  S.  37  [affirming  State,  ex  rel.,  v.  Lewis,  15  O.  C.  C.  279,  8  O. 
C.  D.   276]. 

Charge  of  omitted  land  taxes. 

Sec.  2593.  When  tlie  county  auditor  is  satisfied  that  lots  or  lands  on  the  tax  list  or 
duplicate  have  not  been  charged  with  cither  the  county,  township,  village,  city,  or  school 
district  tax,  he  shall  charge  against  it  all  such  omitted  tax  as  far  Ijack  as  the  last  appraise- 
ment of  real  estate,  unless  in  the  meantime  such  lands  or  lots  have  changed  ownership,  in 
which  case  onlv  the  taxes  chargeable  since  the  last  cliange  of  ownership  shall  be  so 
charged.     (R.    S.    Sec.   1040.) 

Omitted  taxes  can  not  be  charered  any  farther  than  to  the  last  decennial  appraisement ; 
and  if  In  the  meanwhile  such  property  has  changed  hands,  omitted  taxes  can  be  added  only 
back  to  the  time  of  such  change  :     Building  Co.  v.  Brooks.  9  O.  C.  C.  151,  6  O.  C.  D.  280. 

"Change  of  ownership"  within  the  meaning  of  this  section  means  change  of  ownership 
by  a  conveyance  for  a  valuable  consideration:  Shields  v.  Gibson,  1  O.  C.  C.  (N.S.)  532,  14 
O.   C.   D.    673   [affirmed,  without  report.   Shields  v.   Gibson,   70   O.    S.    4221. 

Change  of  ownership  by  lease  or  by  descent  is  not  a  change  of  ownership  within  the 
meaning  of  this  section,  and  does  not  prevent  the  state  from  charging  against  real  property 
taxes  thereon,  which  had  been  omitted:     Scott  v.  Raine,   11  Dec.  Rep.   171,   25  Bull.   154. 

Tn  case  too  low  a  valuation  is  put  upon  property  by  mistake,  the  auditor  can  not  add 
to  the  duplicate  the  accumulated  deficiencv  any  taxes  back  to  the  last  decennial  appraisement  : 
Draude  v.  Staley,  8  Dec.  Rep.  265,  6  Bull.  773. 

Errors  to  be  corrected;   deductions. 

Se"^.  5571.  A  county  auditor,  from  time  to  time,  shall  correct  any  errors  which  he 
may  discover  in  the  name  of  the  owner,  in  the  valuation,  description,  or  quantity  of  any 
tract  or  lot  contained  in  the  list  of  real  property  in  his  countv;  but  he  shall  not  make 
any  deductions  from  the  valuation  of  any  tract  or  lot  of  real  oropertv.  cxcent  such  as 
have  been  ordered,  either  bv  the  state  board  or  bv  the  county  board  of  equalization,  or 
upon  the  written  order  of  the  auditor  of  state.  Such  written  order  shall  onlv  be  made 
upon  a  statement  of  facts  submitted  to  the  auditor  of  state  in  writing.     (R.  S.  Sec.  2800.) 


JO  THE    TAX    LAWS    OF   OHIO. 

The  error  which  may  be  corrected  under  this  section  may  be  In  the  name  of  the  person 
charged  for  taxation,  in  the  description  of  the  property,  or  in  the  amount  of  the  tax :  State 
ex  rel.,  v.  Commissioners,   31   O.   S.   271.      (Note  however  provisions   of  Sec.   2588   G.   C.) 

If  the  board  of  equalization  reduces  tlie  valuation  of  land  beyond  their  authority,  and 
the  county  auditor  transfers  such  land  at  such  reduced  valuation  to  the  new  tax  duplicate, 
the  error  thus  committed  is  a  clerical  error  which  it  is  his  duty  to  correct :  State,  ex  rel..  v. 
Raine,    47   O.   S.    447. 

Duty  of  auditor  discovering  omission. 

Sec.  5573.  On  careful  examination  of  the  returns  of  an  assessor,  if  the  county 
auditor  discovers  that  any  tract  of  land  or  arty  lot  or  part  of  either,  has  been  omitted,  he 
shall  add  it  to  the  list  of  real  property,  with  the  name  of  the  owner,  and  forthwith  notify 
the  proper  assessor  of  such  omission.  Such  assessor  shall  forthwith  ascertain  and  return 
the  value  of  such  tract  or  lot,  or  part  thereof,  and  in  case  of  his  inability  or  neglect,  the 
auditor  may  ascertain  the  value  thereof  and  place  it  opposite  such  property.  (R.  S. 
Sec.  2802.) 

Restoring  lands   omitted  from  duplicate  and   assessing  taxes   thereon. 

Sec.  5574.  When  a  county  auditor  discovers  or  has  his  attention  called  to  the  fact, 
that  an  assessor  in  any  previous  year  had  omitted  to  return,  or,  in  any  year  omits  to 
return  lands,  town  lots,  or  improvements,  structures  or  fixtures  thereon,  subject  to 
taxation,  situated  within  the  county ;  or  if  such  property  has  escaped  taxation  by  reason 
of  an  error  of  the  auditor,  he  shall  ascertain  the  value  thereof  for  taxation,  as  near  as 
may  be,  and  enter  said  lands,  town  lots,  or  improvements  upon  the  duplicate  of  the 
county,  then  in  the  hands  of  the  county  treasurer,  and  add  to  the  taxes  of  the  current 
year  the  simple  taxes  of  each  and  every  preceding  year  in  which  the  property  has  escaped 
taxation,  as  far  back  as  the  next  preceding  appraisement  and  equalization  of  real  estate 
in  his  county,  unless  in  the  meantime  the  property  has  changed  ownership,  in  which  case 
only  the  taxes  chargeable  since  the  last  change  of  ownership  shall  be  added ;  or  the  owner 
thereof,  if  he  desires,  may  pay  the  amount  of  such  taxes  into  the  county  treastiry,  on  the 
order  of  the  auditor.     (R.  S.'Sec.  2803.) 

A  county  auditor  lias  power  to  fix  the  valuation  of  any  property  which  has  been  omitted 
from  the  tax  duplicate:     Deshler  v.   Sims,   2  O.   N.   P.    (N.S.)    385,  14  6.  D.    (N.P.)    532. 

This  section  refers  to  property  which  has  been  omitted  from  taxation  entirely  :  Draude 
V.   Staley,   8   Dec.   Rep.   265,   6   Bull.   773. 

This  section  applies  only  to  real  property;  and  the  auditor  cannot  under  this  section 
assess  and  enter  upon  the  duplicate  for  taxation  against  any  person  minerals  in  situ  unless 
the  ownership  of  such  minerals  has  been  severed  from  that  of  the  land  and  conveyed  in  fee : 
Jones  v.  Wood,  9  O.  C.  C.  560,  6  O.  C.  D.  538  [reversing  Jones  v.  Wood,  1  O.  N.  P.  155, 
2  O.  D.    (N.P.)    75;    affirmed,  without  report,  Wood  v.   Jones,   54  O.   S.    627]. 


The  purpose  of  the  provision  as  to  the  change  of  ownership  of  real  estate,  found  in  this 
section,  is  to  protect  a  bona  fide  purchaser,  who  might  rely  on  the  tax  duplicate  as  it  ap- 
peared at  the  time  of  his  purchase:  Shields  v.  Gibson,  1  O.  C.  C.  (N.S.)  532,  14  O.  C.  D.  673 
[affirmed,   without  report,   Shields  v.   Gibson,   70   O.   S.    42  21. 

A  devisee  of  land  has  jiarted  with  nothing  upon  the  faith  of  the  record,  but  has  become 
the  owner  by  devise,  subject  to  the  payment  of  the  debts  of  the  testator.  There  is.  therefore, 
no  such  change  of  ownership  as  will  prevent  a  correction  of  errors  in  the  tax  duplicate  by 
the  county  auditor,  and  omitted  taxes  based  upon  such  corrections  become  a  specific  lien  upon 
the  real  e'state  so  devised:  Shields  v.  Gibson,  1  O.  C.  C.  (N.S.)  532,  14  O.  C.  D.  673  [affirmed, 
without   report,    Shields  v.   Gibson,    70   O.    S.    422]. 

The  purpose  of  this  statute  is  to  put  such  property  upon  the  duplicate  at  any  time  while 
the  duplicate  is  in  the  hands  of  the  treasurer  for  collection  of  the  taxes  of  that  year,  with- 
out reference  to  the  question  whether  the  term  "current  year"  means  the  year  from  April  to 
April,  or  whether  it  means  the  year  according  to  the  ordinary  computation  of  time  :  Yost  v. 
Brewing  Co.,  20  Q.  C.  C.  26,  10  O.  C.  D.  693  [affirmed,  without  report,  Brewing  Go.  v.  ^ost, 
63   O.    S.    563]. 

In  the  interpretation  of  this  section,  the  expression  "current  year"  should  be  construed 
to  mean  the  current  tax  year,  and  not  the  current  calendar  year:  Railway  v.  Treasurer,  78 
O.   S.    227. 


Where  omitted  real  property  subject  to  taxation,  was  on  July  31,  1901,  entered  by  the 
county  auditor  on  the  duplicate  carrying  the  taxes  of  1900.  which  was  the  duplicate  then 
in  the  hands  of  the  county  treasurer,  it  thereupon  became  the  duty  of  the  auditor,  under  this 
section,  to  add  to  the  taxes  so  by  him  charged  thereon  against  said  property  for  the  year 
1900,  the  simple  taxes  of  each  and  every  preceding  year  in  which  such  property  had  escaped 
taxation,  back  to  and  including  the  year  1891  :     Railway  v.  Treasurer,   78  O.   S.   227. 

This  section  authorizes  the  auditor  to  add  simple  taxes  of  each  and  every  preceding  year 
back  to  the  next  preceding  decennial  appraisement  and  equalization  of  real  property  in  which 
nonexempt  property  has  escaped  taxation,  if  in  the  meantime  the  property  has  not  changed 
ownership:     Watterson  v.   Halliday,   2   O.   N.   P.    CN.S.)    693,   15   O.   D.    (N.P.)    271. 

A  county  auditor  may  make  corrections  of  the  duplicate  upon  discovery  of  errors,  and 
to  this  end  he  may  receive  evidence,  even  parol  evidence:  Deshler  v.  Sims,  2  O.  N.  P.  (N.S.) 
385,    14   O.   D.    (N.P.)    532. 

Upon  the  auditor's  failure  to  make  a  correction  in  the  duplicate,  a  court  may  ascertain 
the  facts  from  evidence  and  order  the  correction  made;  Deshler  v.  Sims,  2  O.  N.  P.  (N.S.) 
385.   14   O.   D.    (N.P.)    532. 

Where  property  has  been  correctly  valued  upon  the  duplicate,  but  under  a  wrong  descrip- 
tion as  to  the  amount  of  frontage,  and  the  auditor  attempts  to  correct  the  duplicate  by  adding 


THE   TAX    LAWS    OF   OHIO.  7I 

to  the  frontage  and   increasing-  the  valuation  accordingly,  a  court  will  enjoin  the  increase  in 
the  valuation:     Deshler  v.  Sims,   2  O.  N.  P.    (N.S.)    385,  14  Q.  D.    (N.P.)    532. 

Assessing   improvements   and   betterments. 

Sec.  5576.  Such  assessor,  if  he  ascertains  that,  at  the  last  quadrennial  period  or 
annual  return,  a  mistake  was  made  in  the  value  of  an  improvement  as  betterment  of  real 
property,  or  that  the  true  value  thereof  was  omitted,  shall  return  the  correct  value,  haying 
first  given  notice  to  the  owner  or  agent  thereof,  of  his  intention  so  to  do.  Such  addition 
shall  be  a  proper  subject  for  the  determination  of  the  next  annual  board  of  equalization 
upon  the  petition  of  the  owner  or  agent  of  the  property  when  filed  for  that  purpose.  (R. 
S.  Sec.  2753.) 

If  by  mistake  a  new  building  has  been  erroneously  placed  upon  the  wrong  land,  1,lie 
auditor  mav  correct  such  mistake,  and  place  such  increased  value  upon  the  proper  land : 
Shields  v.  Gibson,  1  O.  C.  C.  (N.S.)  532,  14  O.  C.  D.  673  [affirmed,  without  report,  Shields  v. 
Gibson,   70  O.  S.   422]. 

If  by  mistake  of  the  county  auditor,  a  certain  amount  is  added  as  the  valuation  of  a 
new  building  to  what  is  supposed  to  be  the  valuation  of  the  land,  whereas  such  valuation  is 
not  the  valuation  of  the  land  alone  but  is  in  fact  the  valuation  of  the  land  and  such  new 
building,  this  is  a  clerical  error  which  the  auditor  must  correct ;  and  the  property  owner  is 
also  entitled  to  have  refunded  to  him  the  amount  of  taxes  which  he  has  paid  by  reason  of 
such  erroneous  addition  to  the  valuation  of  his  property  :  State,  ex  rel.,  v.  Lewis,  15  O.  C.  C. 
279.  8  O.  C.  D.  276. 

Cited:     Insurance  Co.  v.  Hard,   8  O.  N  P.   36,   10   O.   D,    (N.P.)    469. 

Collection   of   taxes   on   the   foregoing. 

Sec.  5577.  Additions  made  by  such  assessor  in  conformity  to  the  provisions  of  the 
next  two  preceding  sections  shall  be  listed  upon  the  grand  duplicate  of  the  county  and 
placed  in  the  hands  of  the  county  treasurer  for  collection,  subject  to  such  modification,  if 
any,  as  may  be  made  by  the  next  annual  board  of  equalization.     (R.  S.  Sec.  2753.) 

Omitted  taxes  mav  be  placed  upon  the  current  duplicate :  Wade  v.  Kimberley,  5  O.  C. 
C.   33.   O.   C.  D.   18. 

Since  the  addition  made  to  the  valuation  of  real  property  by  the  assessors  is  not  sub- 
ject to  review  by  the  courts  in  the  first  instance,  but  by  a  board,  notice  to  the  property  owner 
is  not  necessarC' :  Glenn  v.  Raine,  4  O.  D.  (N.P.)  517  [affirmed,  without  report,  Glenn  vi. 
Flalne,   55   O.    S."  682]. 

Destroyed   property. 

Sec.  5578.  This  section  was  repealed  103  v.  786.  For  similar  section  see  Section  2591, 
106  v.  263,  §  63. 


CHAPTER  THIRTEEN. 


ASSESSING  REAL  ESTATE. 


Section 

5548.     When    reassessment    of    real    property 
shall    be    made.      Duties    of   auditor. 
5548.     Who  may  petition  for  reassessment. 
5548.     Appeal  to  board  of  revision. 

5548.  Appeal    to    tax    commission. 

5549.  County    commissioners    to    have    maps 

made. 

5550.  Bidder  to  give  bond  ;  payment,  etc. 

5551.  Tax  maps  of  subdivisions,  etc. 

5552.  Draughtsman     and     assistants;     com- 

pensation,   how   paid. 

5553.  Duties  of  assessor. 

5554.  Description  and  value  of  real  estate. 

5555.  Mortgages  ;   copy  furnished  owner. 

5556.  Assessors     to     have     certain     sections 

platted,   etc.,   and   plat  recorded. 

5557.  Owner  of   land    to   produce   to   county 

auditor      survey,      etc.,      in      certain 
cases. 


Section 

5558.  County  auditor  may  require  owner  to 

make  survey,  etc. 

5559.  Plat    to    be    recorded,    etc. 

5560.  Tracts  to  be  valued  separately;  rules 

therefor. 

5561.  Deductions    by    assessor. 

5562.  Assessment  of  mineral  lands. 
5562.     Increase   of   value    reported. 
5562.     Decrease  of  value  reported. 

5562.  Manner  of  listing  for  taxation. 

5563.  Apportionment   of   assessed   valuation. 

5564.  Kxamination    of   buildings. 

5568.      Plats  presented  to  auditor  for  assess- 
ment. 
5570.     Return  af  exempted  real  estate. 


When   reassessment    of   real   property   shall  be   made;    duties    of   county   auditor;    who' 
may    petition    for    reassessment;     appeal    to     board    of    revision;     appeal     to     tax 
.  commission. 

Sec.  5548.  Each  county  auditor  shall,  annually,  when  so  directed  by  the  tax  com- 
mission of  Ohio,  or  when  in  his  opinion  it  is  advisable  to  reassess  the  real  property,  or 
any  class  thereof,  in  any  district  or  part  thereof,  within  his  county,  make  and  deliver  to 
the  assessor  of  such  district  an  abstract  from  the  books  of  his  office,  containing  such 
description  of  such  real  property  therein,  together  with  such  plat  books  and  such  lists  of 
transfers  of  title  to  land  made  therein  during  the  next  preceding  year  as  may  be  deemed 
necessary  to  enable  the  assessor  to  perform  the  duties  imposed  upon  him  by  law  in  listing 
and  valuing  such  property  for  taxation.  Such  abstracts,  plat  books  and  lists  of  transfers 
of  title  to  land  shall  be  in  such  form  and  detail  as  the  tax  commission  of  Ohio  may 
prescribe.  The  board  of  county  commissioners  of  the  county,  the  board  of  township 
trustees  of  a  township,  the  board  of  education  of  a  school  district,  the  council  of  a 
municipal  corporation,  or  twenty-five  taxpayers,  owners  of  real  property,  in  a  district, 
may  file  with  the  county  auditor  a  petition  asking  for  a  reassessment  of  the  real  property 
or  a  class  thereof,  in  any  township,  school  district  or  municipal  corporation  or  part  thereof. 
If  the  county  auditor  fails  or  refuses,  for  thirty  days,  to  order  such  reassessment,  the 
petitioners  may,  within  thirty  days  thereafter,  take  an  appeal  to  the  county  board  of 
revision ;  provided,  if  such  board  is  not  in  session  at  the  time  of  taking  such  appeal,_  the 
same  may  be  taken  direct  to  the  tax  commission  of  Ohio.  The  county  board  of  revision 
shall  forthwith  hear  such  appeal  when  filed  with  it.  and  may  order  a  reassessment  of  such 
property,  or  dismiss  such  appeal,  and  certify  its  action  to  the  county  auditor.  If  the  board 
orders  a  reassessment  the  county  auditor  shall  proceed  to  have  such  assessment  made 
in  the  manner  provided  herein.  An  appeal  from  the  decision  of  the  county  board  of 
revision  on  such  appeal,  may  be  taken  to  the  tax  commission  of  Ohio  within  thirty  days 
after  the  decision  of  such  board,  by  the  petitioners  or  the  county  auditor.  Such  appeal 
shall  be  taken  in  the  manner  provided  by  Section  53  of  this  act.  "The  tax  commission 
of  Ohio  shall  hear  all  such  appeals  and  make  such  orders  as  it  deems  proper  thereon." 
(106  V.  260,  Sec.  55.    W.  L.  50-51.) 

For  provisions  relating  to  power  of  the  tax  commission  to  order  a  reassessment  of  real 
property  and  prescribing  how  reassessment  shall  be  made  when  so  ordered,  see  Sections  5624-4 
and  5624-5  G.   C.      (106  v.   267,   Sec.   79,  80.) 

It  will  be  noted  that  the  first  sentence  of  this  section  does  not  specifically  require  assess- 
ment or  reassessment  of  real  property.  The  force  of  this  provision  is,  however,  to  require  the 
auditor  to  make  and  deliver  to  assessors  abstracts,  lists  of  transfers  and  plat  books  necessary 
to  enable  the  assessor  to  perform  the  duties  imposed  upon  him  by  law,  when  a  reassessment  is 
authorized   to  be  made.  —  A.   G.   R.   1916. 

Under  the  Parrett-Whittemore  act  (106  v.  246)  the  appraisement  or  assessment  of  real 
property  is  limited  to  the  control  of  the  state  tax  commission  and  the  reassessment  thereof  to 
the  control  of  the  tax  commission,  the  county  auditor  and  such  officers  and  boards  as  are 
mentioned  in  section  5548  G.  C.  and  an  annual  appraisement  of  real  estate  is  not  in  any  wise 
required  unless  so  ordered  by  the  tax  commission  of  Ohio. — A.  G.   R.   1916. 

The  county  auditor  as  the  chief  assessing  officer  of  his  county,  can  always  direct  and  if 
necessary  order  a  reassessment  of  real  property  under  the  conditions  prescribed  in  section  5548 

(72) 


THE   TAX    LAWS   OF   OHIO.  73 

G    C,   and  assessors  and  assistant  assessors  are  at  all  times  under  his  direction  and   subject 
to  his   orders. — A.   G.   R.    1916. 

Where  a  reassessment  of  real  property  is  ordered  by  the  tax  commission,  the  discretion 
to  determine  whether  said  assessment  shall  be  made  by  the  assessor  of  the  district  in  which 
the  property  is  located  or  by  an  assistant  assessor  or  assistant  assessors,  appointed  by  the 
county  auditor,  is  vested  in  the  county  auditor,  as  the  chief  supervising,  assessing  officer  of 
the  county,  and  the  state  tax  commission  may  not  interfere  with  the  exercise  of  this  discre- 
tion. —  A.   G.  R.   1916. 

County  commissioners  to  have   maps  made. 

Sec.  5549.  If,  in  the  opinion  of  the  county  commissioners,  it  is  necessary  to  the 
proper  appraisal  of  the  real  estate  of  such  county,  on  or  before  their  June  session,  one 
thousand  nine  hundred  and  thirteen,  and  every  fourth  year  thereafter,  they  may  advertise 
for  four  consecutive  weeks  in  one  or  more  newspapers  of  general  circulation  in  the 
county,  for  sealed  proposals  to  construct  the  necessary  maps  and  plats  to  enable  the 
assessors  in  the  county,  or  any  district  thereof,  to  correctly  reappraise  all  real  estate.  The 
maps  and  plats  shall  be  made  under  the  supervision  of  the  county  auditor,  and  such 
advertisement  shall  particularly  specify  the  extent  and  character  of  the  work  to  be  done. 
Each  bid  shall  be  accompanied  by  a  good  and  sufficient  bond  of  not  less  than  one  thousand 
dollars  conditioned  that  said  bidder  will  not  fail  or  refuse  to  enter  into  contract  in 
accordance  with  the  advertised  proposals,  in  case  his  bid  is  accepted.  The  commissioners 
shall  open  the  bids  on  the  day  named  in  the  advertisement,  and,  within  three  days  there- 
after, award  the  contract  to  the  lowest  and  best  bidder,  if,  in  their  opinion,  it  is  to  the 
interest  of  the  county  so  to  do,  or  they  may  reject  any  and  all  bids.     (R.  S.  Sec.  2789.) 

Bidder  to  give  bond;    payment,  etc. 

Sec.  5550.  If  the  contract  is  awarded,  the  bidder  to  whom  it  is  awarded,  shall  forth- 
with give  a  good  and  sufficient  bond,  with  two  or  more  sureties,  in  an  amount  of  not  less 
than  two  thousand  dollars,  nor  more  than  ten  thousand  dollars,  as  required  by  the  county 
commissioners,  conditioned  for  the  prompt,  faithful,  accurate  performance  of  the  work 
to  be  done.  On  completion  of  any  city,  village,  township,  or  district,  the  work  shall  be 
paid  for  out  of  the  county  treasury,  on  the  warrant  of  the  county  auditor,  after  it  has 
been  duly  accepted  and  approved  by  the  county  commissioners.  No  bill  shall  be  allowed 
until  the  auditor  and  commissioners  are  satisfied  that  the  labor  has  been  performed  in 
accordance  with  the  contract  on  file  with  the  coimty  auditor.  In  comities  or  districts 
having  no  map.  the  commissioners  shall  furnish  it  under  the  provisions  of  this  chapter. 
(R.  S.  Sec.  2789.) 

Tax  maps   of   sub-divisions,  etc. 

Sec.  5551.  The  board  of  county  commissioners  may  appoint  the  county  surveyor, 
who  shall  employ  such  number  of  assistants  as  are  necessary,  not  exceeding  four,  to 
provide  for  making,  correcting,  and  keeping  up  to  date  a  complete  set  of  tax  maps  of  the 
county.  Such  maps  shall  show  all  original  lots  and  parcels  of  land,  and  all  divisions, 
subdivisions  and  allotments  thereof,  with  the  name  of  the  owner  of  each  original  lot  or 
parcel  and  of  each  division,  subdivision  or  lot.  all  new  divisions,  subdivisions  or  allotments 
made  in  the  county,  all  transfers  of  property  showing  the  lot  or  parcel  of  land  transferred, 
the  name  of  the  grantee,  and  the  date  of  the  transfer,  so  that  such  maps  shall  furnish 
the  auditor,  for  entering  on  the  tax  duplicate,  a  correct  and  proper  description  of  each  lot 
or  parcel  of  land  offered  for  transfer.  Such  maps  shall  be  for  the  use  of  the  board  of 
equalization  and  the  auditor,  and  be  kept  in  the  office  of  the  county  auditor.  (R.  S. 
Sec.   2789a.) 

Where  county  commissioners  appoint  the  county  surveyor  as  tax  map  draughtsman  under 
section  5551,  G.  C.,  and  provide  him  no  assistant  as 'such,  the  county  surveyor  is  not  authorized 
to  detail  an  assistant  appointed  under  section  2788,  G.  C,  or  7181,  G.  C,  to  do  any  of  the 
tax  map  work.     A.  G.  R.   1915,  p.   2078. 

Under  Section  5551,  General  Code,  the  county  commissioners  are  authorized  to  appoint  the 
county  surveyor  to  make,  correct  and  keep  up  to  date,  a  set  of  maps  of  the  county.  When 
the  surveyor  refuses  to  act  in  accordance  with  such  appointment,  the  only  alternative  granted 
by  the  statutes  is  the  method  provided  hy  Section  5549,  General  Code,  "for  sealed  proposals 
upon  advertisement  and  bids,  for  the  construction  of  the  necessary  maps  during  quadrennial 
appraisement  years.     A.  G.  R.  1912,  p.  1485. 

Draughtsman   and  assistants;    compensation,  how  paid. 

Sec.  5552.  The  board  of  countv  commissioners  shall  fix  the  salary'  of  the  draughtsman 
at  not  to  exceed  two  thousand  dollars  per  year.  Thev  shall  likewise  fix  the  number  of 
assistants  not  to  exceed  four,  and  fix  the  salary  of  such  assistants  at  not  to  exceed  fifteen 
hundred  dollars  per  year.  The  salaries  of  the  draughtsman  and  assistants  shall  be  paid 
out  of  the  conntv  treasury  in  the  manner  as  the  salary  of  other  countv  officers  are  paid. 
(R.  S.  Sec.  2789b.) 


74  THE   TAX    LAWS    OF   OHIO. 

Duties  of  district  assessor. 

Sec.  5553.  An  assessor,  from  the  maps  and  descriptions  furnished  him  by  the  county 
auditor  and  other  sources  of  information,  shall  make  a  correct  and  pertinent  description 
of  each  tract  and  lot  of  real  property  in  his  district.  When  he  deems  it  necessary  to 
obtain  an  accurate  description  of  any  separate  tract  or  lot  in  his  district,  he  may  require 
the  owner  or  occupier  thereof  to  furnish  it,  with  any  title  papers  he  has  in  his  possession. 
If  such  owner  or  occupier,  upon  demand,  neglects  or  refuses  to  so  furnish  a  satisfactory 
description  of  such  parcel  of  real  property,  the  assessor  may  -employ  a  competent  surveyor 
to  make  a  description  of  the  boundaries  and  location  thereof,  and  a  statement  of  the 
quantity  of  land  therein,  and  the  expense  of  such  survey  shall  be  returned  by  such  assessor 
to  the  auditor  of  the  county,  who  shall  add  it  to  the  tax  assessed  upon  such  real  property, 
and  it  shall  be  collected  bj'  the  treasurer  of  the  county  with  such  tax,  and  when  collected, 
shall  be  paid,  on  demand,  to  the  person  to  whom  it  is  due.     (R.  S.  Sec.  2790.) 

For  the  history  of  earlier  legislation  upon  this  subject,  see  Lessee  of  Buckley  v.  Osburn, 
8   O.   181. 

Description  and  value  of  real  estate. 

Sec.  5554.  The  assessor,  in  all  cases,  from  actual  view,  -and  from  the  best  sources 
of  information  within  his  reach,  shall  determine,  as  near  as  practicable,  the  true  value  of 
each  separate  tract  and  lot  of  real  property  in  his  district,  according  to  the  rules  prescribed 
by  this  chapter  for  valuing  real  property.  He  shall  note  in  his  plat-book,  separately,  the 
value  of  all  dwelling  houses,  mills,  and  other  buildings,  which  exceed  one  hundred  dollars 
in  value,  on  any  tract  or  plat  of  land  not  incorporated,  or  on  any  land  or  lot  of  land 
included  in  a  municipal  corporation,  which  shall  be  carried  out  as  a  part  of  the  value  of 
such  tract.  He  shall  also  enter  therein  the  number  of  acres  of  arable  or  plow  land, 
meadow  and  pasture  land,  and  wood  and  uncultivated  land,  in  each  tract,  as  near  as 
possible.     (R.   S.   Sec.  2790.) 

Cited:  Kendrick  v.  Farquhar,  8  O,  189;  In  re  O'Brien,  2  O.  N.  P.  (N.  S.)  421.  14  O.  D. 
(N.   F.)    319;   Barney  Manufacturing  Co.   v.   Commissioners,   11   Dec.   Rep.    790,    27   Bull.   366. 

The  provision  of  this  section  which  requires  a  separate  valuation  of  buildings  and  of  land 
does  not  apply  to  assessments  which  are  levied  for  local  improvements :  Findlav  v.  Frey, 
51   O.   S.   390    [reversing  Frey  v.   Findlay,   7   O.   C.   C.    311,    4   O.   D.    611.] 

Inasmuch  as  section  5554,  G.  C,  provides  that  the  assessor  in  all  cases  from  actual  view, 
and  from  the  best  sources  of  information  within  his  reach,  shall  determine  as  near  as  prac- 
ticable the  true  value  of  each  separate  tract  and  lot  of  real  property  within  his  dictrict, 
according  to  the  rules  prescribed  by  law  for  valuing  real  property,  the  county  auditor  is* 
without  authority  to  direct  the  assessors  to  fix  "unit"  or  "tentative"  values  of  real  property 
and  he  may  not  himself  or  through  his  deputies  or  assistants  fix  such  values. — A.  G.  R.   1916. 

Mortgages;    copy  furnished   owner. 

Sec.  5555.  The  assessor  shall  ascertain  from  the  owner  or  agent,  the  amount  of  the 
mortgage  ind-ebtedness  upon  each  tract  and  lot  in  his  district;  and  report  the  aegregate 
amount  to  the  county  auditor.  Before  he  makes  his  returns  to^  the  county  auditor,  he 
shall  deliver  to  the  owner  or  agent  of  any  tract  or  lot  in  his  district,  by  mail  or  otherwise, 
if  known,  and  a  resident  of  the  district,  a  true  and  certified  copy  of  the  valuation  of  each 
tract  or  lot,  also  of  any  building  or  buildings  thereon,  so  valued  by  him.  The  blanks 
necessary  for  the  purposes  of  this  and  the  next  two  preceding  sections  shall  be  furnished 
bv  the  county  auditor,  and  paid  for  bv  the  countv  commissioners  out  of  the  county  treasury. 
(R.   S.   Sec.  "2790.) 

Assessors   to  have  certain   sections  platted,  etc.,  and  plat   recorded.  ' 

Sec.  5556.  When  an  original  survey,  section,  tract,  or  lot  has  become  divided  into 
such  small  parcels  or  fractions,  as  to  render  the  description  of  the  several  parts  thereof 
indefinite  and  doubtful,  the  assessors  of  real  pronerty  in  their  several  districts,  when 
appraising  any  such  survey  and  section,  tract,  or  lot,  or  part  thereof,  so  divided,  shall 
cause  the  said  section,  or  such  parts  thereof  as  may  be  necessary,  to  be  accurately  platted 
and  laid  out  into  such  subdivisions  as  the  different  titles  to  the  land  therein  may  reauire, 
and  number  the  said  fractions  or  subdivisions  as  fractions  or  subdivisions  of  said  section, 
tract,  or  lot  or  part  thereof,  so  such  parts  thereof  as  mav  he  subdivided,  and  deliver  the 
plat  so  numbered  to  the  recorder  of  the  countv.  who  shall  accuratelv  record  it.  From 
and  after  such  record  has  been  made,  .the  ntimbers  so  piven  to  said  subdivisions  or 
fractions  shall  be  a  sufficient  descrintion  of  the  l^nd  so  nlntt^d  numbered,  and  recorded, 
for  all  purposes  of  taxation  and  conveyancing.     (R.  S.   Sec.  2791.) 

This  nrovision  annlies  to  land  without  the  limits  of  a  municipal  cornoration.  as  well  as 
to  land  within  such  limits:     Mitchell  &  "VVatson  v.   Treasurer,    25   O.    S.   143. 


THE   TAX    LAWS    OF   OHIO.  75 

Owner  of  land  to  produce  to  county  auditor  survey,  etc.,  in  certain  cases. 

Sec.  5557.  When  the  assessor  has  neglected  to  plat  and  number  such  divisions,  or 
the  survey,  section,  tact,  lot,  or  part  thereof,  is  subdivided  after  the  assessment  and  ap- 
praisal thereof,  and  in  the  opinion  of  the  auditor  of  the  county  it  is  required  to  be  platted 
and  numbered  for  the  purpose  of  a  pertinent  description  thereof  upon  his  duplicate,  the 
auditor  may  require  the  owner  or  owners,  occupier  or  occupiers,  of  such  section,  tract,  lot, 
or  part  thereof,  to  produce  to  him  at  his  office  the  title  papers  and  surveys  of  the  several 
subdivisions  thereof,  as  well  as  of  the  survey,  section,  tract,  lot,  or  part  thereof,  subdivided, 
on  a  day  certain,  not  longer  than  thirty,  nor  less  than  ten  days  from  the  date  of  /such  notice. 
(R.  S.  Sec.  5791.) 

County  auditor  may  require  owner  to   make  survey,  etc. 

.Six.  5558.  If  the  owner  or  owners,  occupier  or  occupiers,  of  a  survey,  section,  tract, 
lot,  or  part  thereof,  so  subdivided,  fails  to  appear  when  so  required,  and  produce  the  title 
papers,  or  so  producing  them,  the  auditor,  without  a  survey,  can  not  plat  and  number 
said  subdivisions,  he  may  require  such  owner  or  owners,  occupier  or  occupiers,  to  cause 
such  subdivisions  to  be  surveyed,  platted  and  numbered  within  twenty  days,  and  said 
survey  and  plat  delivered  to  the  recorder  of  said  county  for  record.  If  such  survey  and 
plat  is  not  made  and  delivered  to  the  recorder  within  the  time  required,  or  the  owner  or 
owners,  occupier  or  occupiers,  or  any  of  them,  have  not  appeared  when  so  required,  the 
auditor  may  cause  the  subdivision  or  subdivisions  of  such  survey,  section,  tract,  lot,  or 
part  thereof,  to  be  surveyed,  platted,  and  numbered  by  the  county  surveyor  and  recorded 
by  the  county  recorder.  The  expense  of  the  survey  and  record  so  made  by  the  order  of 
the  county  auditor  shall  be  reported  to  him  by  the  surveyor  and  recorder,  and  by  said 
auditor  added  to  the  tax  on  such  subdivisions  in  proportion  to  the  quantity  of  land  in 
each,  which  shall  be  collected  as  the  other  taxes  against  them,  and  when  collected  paid 
over  to  the  parties  entitled  thereto  on  the  warrant  of  the  auditor.     (R.  S.  Sec.  2791.) 

Plat  to  be  recorded,  etc. 

Sec.  5559.  When  the  title  papers  are  produced  to  the  auditor,  he  may  plat,  allot,  and 
number  said  subdivisions,  if  practicable.  The  plat  so  made  by  the  auditor  shall  be 
recorded  upon  the  records  of  deeds  of  the  county.  After  it  has  been  so  platted  and 
numbered  by  the  auditor,  or  by  the  surveyor,  it  shall  be  sufficient  for  all  purposes  of 
taxation  to  enter  such  sudivisions  upon  the  duplicate  by  the  numbers  thereof,  as  provided 
by  law  for  separate  parcels  of  land,  which  shall  be  a  pertinent  and  sufficient  description 
thereof.     (R.    S.   Sec.  2791.) 

Tracts   to   be   valued   separately;    rules   therefor. 

Sf:c.  5560.  Each  separate  parcel  of  real  property  shall  be  valued  at  its  true  value  in 
money,  excluding  the  value  of  the  crops  growing  thereon.  The  price  for  which  such  real 
propertv  would  sell  at  auction,  or  at  forced  sale,  shall  not  be  taken  as  the  criterion  of  the 
true  value,  and  where  the  fee  of  the  soil  of  a  tract,  parcel  or  lot  of  land,  is  in  anv  person 
natural  or  artificial,  and  the  rieht  to  minerals  therein  in  another,  it  shall  be  valued  and 
listed  agreeably  to  such  ownershin  in  separate  entries,  specifying  the  interests  listed,  and 
be  taxed  to  the  parties  owning  different  interests,  respectively.     (R.  S.  Sec.  2792.) 

The  constitutional  and  statutorv  provisions  on  the  piibjeet  require  each  parcel  of  real 
propertv  to  be  valued  at  Its  true  value  in  money :  McCurdy  v.  Prugh,  59  O.  S.  465  ;  State, 
ex  rel.,"v.  Lewis,   64   O.   S.   216. 

If  an  estate  has  been  erranted  in  a  part  of  a  buildins:  which  amounts  to  an  interest  in 
real  property,  the  question  whether  the  lessee  is  to  pav  taxes  upon  his  interest  separate  from 
that  of  the  "lessor  depends  upon  the  terms  of  the  lease:  Cincinnati  College  v.  Yeatman,  30 
O.   S.   276. 

The  term  "rierht  to  minerals"  means  a  title,  which  in  letral  effect  severs  such  minerals 
from  the  soil:     .Tones  v.   "Wood.   1   O.   N.   P.   155.   2  O.   D.    CN.   P.)    75. 

Petroleum  and  natural  gas  are  minerals  within  the  meaning  of  this  section  :  Jones  v. 
"Wood.  1  O.  N.  P.  155,  2  O.  D.    (N.  P.)    75. 


A  license  to  dig  and  mine  minerals  in  consideration  of  pay  therefor  and  a  certain 
percentage  of  the  minerals  to  the  owner  of  the  fee,  does  not  convey  the  minerals  in  fee  to 
the  partv  to  whom  such  license  is  issued  :  and  his  interest  is,  accordinglv.  not  to  be  taxed 
separately  from  the  interest  of  the  owner :  .Tones  v.  Wood,  9  O.  C.  C.  560,  6  O.  C.  D.  538 
[aflfirmed,"  without   report.   Wood   v.   Jones,    54    O.    S.    627.1 

A  written  agreement  between  the  vendor  and  vendee  of  coal,  with  reference  to  the 
apportionment  of  the  -^-.Tluation  upon  the  tax  list,  is  not  conclusive  upon  the  auditor: 
Dye  v.   State,   73   O.   S.   231. 

Upon  the  question  of  the  taxation  of  coal,  see,  also,  'Edwards  v.  McClurg,  39  O.  S.  41. 

Deductions  by  assessor. 

Sec.   5561.     The    assessor    shall    deduct    from    the    value    of    such    tracts    of    land,    as 
provided    in    the    next    preceding    section,    lying    outside    of    municipal    corporations,    the 


yd  THE   TAX   LAWS   OF   OHIO. 

amount  of  land  occupied  and  used  by  a  canal  or  used  as  a  public  highway,  at  the  time  of 
such  assessment,  and  if  he  fails  to  do  so,  the  county  auditor  may  make  such  deductions. 
(R.  S.  Sec.  2792.) 

For  canals,   see  appendix,  §   13997,   et  seq. 

Assessment  of  mineral  lands;   increase  of  value  reported;    decrease  of  value  reported; 
manner  of  listing  for  taxation. 

Sec.  5562.  At  the  time  of  making  the  lists  of  personal  property,  the  assessor  shall 
make  a  list  of  petroleum,  oil,  and  natural  gas  wells,  coal  and  ore  mines,  limestone  quarries, 
fire-clay  pits,  or  works  of  any  kind  designed  for  the  production  of  minerals  of  any  kind, 
which  have  been  begun  or  constructed  since  the  last  preceding  quadrennial  appraisement. 
If,  by  reason  of  tlie  discovery  of  such  minerals,  the  construction  of  such  works,  the 
commencement  of  such  operations,  or  the  development  of  such  minerals,  or  otherwise, 
within  the  year,  the  value  of  the  lands  containing  or  producing  such  minerals,  or  any  of 
them,  or  the  value  of  any  right  to  such  minerals,  listed  and  taxed  separately  from  such 
lands,  shall  increase  in  value  to  the  amount  of  one  hundred  dollars  or  more,  the  assessor 
shall  increase  the  assessment  of  such  land  or  right  to  the  minerals  therein  to  its  true 
value  in  money  in  the  name  of  the  owner  thereof.  If  the  assessor  finds  that  rights  to 
minerals  contained  or  produced  in  or  upon  any  lot  or  parcel  of  land  has  been  previously 
created  and  not  separately  assessed  for  taxation,  he  shall  report  the  same,  together  with 
his  aggregate  valuation  of  the  lot  or  parcel  and  the  right  or  rights  to  minerals  therein,  to 
the  county  auditor,  who  shall  apportion  such  aggregate  valuation  as  provided  in  Section 
5563  of  the  General  Code.  If  the  value  of  any  lot  or  parcel  of  land  containing  or 
producing  petroleum,  oil,  natural  gas,  coal,  ore,  limestone,  fire-clay,  or  other  minerals,  or 
of  any  right  to  the  minerals  therein,  shall  decrease  within  the  year,  by  reason  of  the 
exhaustion  of  any  such  minerals  or  by  the  failure  to  find  or  develop  such  minerals,  the 
assessor  shall  determine,  as  nearly  as  may  be  practicable,  how  much  less  valuable  such 
lot  or  parcel  is  in  consequence  of  such  exhaustion  or  failure  to  find  or  develop,  in  case 
the  fee  of  the  soil  and  the  right  to  the  minerals  is  owned  and  assessed  for  taxation  against 
the  same  person,  and  make  return  thereof  to  the  county  auditor;  where  the  title  to  the 
fee  of  the  soil  is  in  one  or  more  persons,  and  the  right  to  the  minerals  therein,  or  any 
of  them,  is  in  another  person,  the  assessor  shall  determine,  as  nearly  as  practicable,  how 
much  less  valuable  such  right  to  the  minerals  therein  is  by  reason  of  such  exhaustion  or 
failure  to  find  or  develop,  and  make  return  thereof  to  the  county  auditor.  If  the  county 
auditor  finds  that  the  value  of  any  such  lot  or  parcel  of  land  or  any  such  right  to  the 
minerals  therein  has  decreased  to  the  amount  of  one  hundred  dollars  or  more,  by  reason 
of  such  exhaustion  or  of  such  failure  to  find  or  develop,  he  may  reduce  the  valuation  of 
such  lands  or  of  such  rights  to  the  minerals  therein,  as  the  case  may  be,  so  as  to  place 
such  valuation  at  its  true  value  in  money.     (As  amended,  102  v.  89.) 

The  power  to  value" mineral  rights,  rests  by  section  5562,  General  Code,  as  amended  102 
O.  L.  89,  in  the  personal  property  assessor  who  shall  value  such  rights  annually,  and  the 
valuation   so  fixed  shall  be  final  for  the  year. 

"V\'Tien,  therefore,  after  valuation  by  the  assessor  and  before  the  time  for  payment  of 
taxes,  knowledge  is  acquired  of  the  lessened  value  of  such  mineral  rights,  neither  the  county 
auditor  nor  the  board  of  equalization  may  reduce  the  valuation  so  fixed. 

The  same  rule  applies  even  though  by  the  terms  of  lease  or  contract,  the  ownership  of  the 
mineral  rights  be  automatically  relinquished  by  the  discovery  of  the  absence  of  minerals,  and 
the  mineral  rights  will  nevertheless  remain  on  the  tax  list.     A.  G.  R.  1911-1912,  p.  689. 

Apportionment  of  assessed  valuation  by  county  auditors. 

Sec.  5563.  Where  the  fee  of  the  soil  and  the  minerals,  or  part  of  either,  of  a  lot  or 
parcel  of  land  has  been  previously  assessed  for  taxation  in  the  name  of  the  same  person, 
but  the  title  to  the  fee  of  the  soil  is  in  one  or  more  persons,  and  the  title  to  ^such 
minerals,  or  any  of  them,  or  any  right  to  the  minerals  therein,  or  any  of  them,  is  in 
another  person,  the  county  auditor  shall  ascertain  from  the  returns  made  to  him  by  the 
assessor  as  provided  in  Section  5562  of  the  General  Code,  or  from  any  other  source  of 
information  at  his  command,  the  aggregate  value  of  such  lot  or  parcel  of  land  and  the 
minerals  or  rights  thereto,  and  shall  equitably  divide  and  apportion  such  aggregate 
valuation  between  the  owner  or  owners  of  the  fee  of  the  soil  and  the  owner  or  owners  of 
such  minerals  and  rishts  thereto  so  held  separately  from  the  fee  of  the  soil,  according  to 
the  relative  value  of  the  interests  so  held  by  such  owners  of  the  fee  of  the  soil  and 
such  minerals  or  rights  thereto,  respectively.     (As  amended,  102  v.  89.) 

Examination  of  buildings. 

Sec.  5564.  For  the  purpose  of  enabling  the  assessor  to  determine  the  value  of 
buildings  and  other  improvements,  he  shall  enter,  with  the  consent  of  the  owner  or 
occuoant  thereof,  and  fully  examine  all  buildings  and  structures  of  every  kind,  which 
are  by  this  title  either  liable  to  or  exempt  from  taxation.     (R.  S.  Sec.  2793.) 


THE   TAX    LAWS    OF   OHIO.  ^J 

Plats  presented  to  auditor  for  assessment. 

Sec.  5568.  When  any  person  lays  out  a  village  or  city,  or  any  addition  thereto, 
before  the  plat  thereof  is  recorded,  he  shall  present  it  to  the  county  auditor,  who  shall 
cause  the  assessor  of  the  proper  locality  to  assess  and  return  the  true  valuation  of  each 
lot  or  parcel  of  land  described  in  such  plat  in  like  manner  as  new  structures  are_  valued. 
Thereupon  such  lots  or  parcels  shall  be  entered  on  the  tax  list  in  lieu  of  the  land  included 
therein.  In  making  such  valuations,  regard  shall  be  had  to  the  next  preceding  quadrennial 
valuation  of  real  estate,  so  that  the  said  lots  shall,  as  near  as  practical,  be  equalized  with 
adjacent  lands  and  lots  according  to  such  quadrennial  valuation.     (R.  S.  Sec.  2797.) 

This  section  applies  to  plats  of  land  within  the  limits  of  the  municipal  corporation,  as 
well   as  to   land   without   such   limits:     Mitchell   v.   Treasurer,    25   O.    S.    143. 

Land  which  is  embraced  within  the  lines  of  streets  is  not  to  be  listed  for  taxation : 
Commissioners  v.  Albers,  8   O.   C.   C.    (N.   S.)    558,   18   O.   C.   D.   830. 

Upon  revaluation,  the  assessor  may  fix  the  valuation  upon  the  lots  the  aggregate  of 
which  exceeds  the  valuation  placed  upon  the  land  before  it  was  platted  into  lots :  Davis  v. 
Commissioners,  8  O.  C.   C.    (N.   S.)    502.   18   O.   C.  D.  817. 

Contra  :  That  the  board  of  equaliziation  or  the  assessor  cannot  impose  a  valuation  upon 
the  lots  the  aggregate  of  which  will  exceed  the  former  valuation  by  the  acre  ;  at  least  if  such 
former  valuation  was  fair  and  reasonable  :     Ransom  v.  Potter,   22  O.  C.  C.  388,  12  O.  C.  D.  478. 

Return  of  exempted  real  estate. 

Sec.  5570.  An  assessor,  at  the  time  of  making  the  assessment  of  real  property  subject 
to  taxation,  shall  enter  in  a  separate  list  pertinent  descriptions  _  of  all  burying  grounds, 
public  school  houses,  houses  used  exclusively  for  public  worship,  institutions  _  of  purely 
public  charity,  and  public  buildings  and  property  used  exclusively  for  any  public  purpose, 
with  the  lot  or  tract  of  land  on  which  such  house,  institution  or  public  building  is  situated, 
and  which  are  exempt  from  taxation.  He  shall  value  such  houses,  buildings,  property, 
and  lots  and  tracts  of  land  at  their  true  value  in  money,  in  like  manner  as  he  is  required 
to  value  other  real  property,  designating  in  each  case  _  the  township,  city  or  village,  and 
number  of  the  school  district,  or  the  name  or  designation  of  the  school,  religious  society. 
or  institution  to  which  each  house,  lot,  or  tract  belongs.  If  such  property  is  held  and 
used  for  other  public  purposes,  he  shall  state  by  whom  or  how  it  is  held.     (R.  S.  Sec.  2799.) 


CHAPTER  FOURTEEN. 


CORPORATIONS  GENERALLY. 


Section 

5404.  Corporation   returns. 

5405.  Valuation    by   county  auditor. 

5405.  Apportionment. 

5406.  Duty    of   county    auditor. 


Section 
5406-1. 

5406-2. 
5406-3. 


Property  in  more  than  one  county. 
Where   and   how   listed. 

Entry    of   apportioned    valuation. 

How  location  of  property  deter- 
mined. 


Corporation  returns. 

Sec.  5404.  The  president,  secretary,  and  principal  accounting  officer  of  every  incor- 
porated company,  except  banking  or  other  corporations  whose  taxation  is  specifically  pro- 
vided for,  for  whatever  .purpose  they  may  have  been  created,  whether  incorporated  by  a  law 
of  this  state  or  not,  shall  list  for  taxation,  verified  by  the  oath  of  the  person  so  listing, 
all  the  personal  property  thereof,  and  all  real  estate  necessary  to  the  daily  operations  of 
the  company,  moneys  and  credits  of  such  company  or  corporation  within  the  state,  at  the 
true  value  in  money.     (R.  S.  Sec.  2744.) 

For   canals,    see  appendix,   §   13997,   et   seq. 

Express,  telegraph  and  telephone  companies  expressly  taken  out  of  this  section,  see  G.  C. 
§    5-149     (102    V.    224),    et    seq. 

Also    sleeping    car    companies,    see   G.    C.    §    5462    (102    v.    224),    et    seq. 

Also  freight   lines   and   equipment   companies,   see  G.    C.   §    5462    (102   v.    224),    et   seq. 

This  section  includes  all  corporations  except  banking  corporations  unless  some  specific 
provision  is  made  bv  statute  for  the  taxation  of  corporations  of  that  class,  whether  they 
are   organized   in  Ohio  or  not:    Telegraph   Co.   v.   Poe,   61   Fed.    449,    8   O.   F.   D.    158. 


That  the  necessary  real  property  of  an  insurance  company  is  to  be  regarded  as  per- 
sonal property  under  this  section,  see  Insurance  Co.  v.  Bowland,  196  U.  S.  611,  14  O.  F.  D. 
543,    2    O.    L.    R.    515. 

Securities  which  a  foreign  insurance  company  is  required  to  deposit  with  the  insurance 
commissioner,  in  order  to  be  permitted!  to  do  business  in  this  state,  constitutes  personal  prop- 
erty of  such  corporation  within  this  state,  and,  accordingly,  are  taxable :  Sims  v.  Best,  1  O. 
C  C  (N.  S.)  41,  15  O.  C.  D.  149;  Insurance  Co.  v.  Bowland,  196  U.  S.  611,  14  O.  F.  D.  543, 
2'o  L  R  515;  Assurance  Co.  v.  Halliday,  110  Fed.  259,  13  O.  F.  D.  682;  Assurance  Co. 
v.  Halliday,  126  Fed.  257,  61  C;  C.  A.  271,  14  O  F.  D.  73,  1  O.  L..  R.  643  ;  Assurance  Co.  v. 
Halliday,    127    Fed.    830,    14    O.    F.    D.    305. 


An  Ohio  mutual  insurance  company,  also  doing  business  in  other  states,  should,  under 
this  and  the  following  sections,  list  for  taxation  in  Ohio  not  only  its  property  within  the 
state,  but  also  its  assets,  whether  in  the  form  of  notes  or  cash  balances  in  the  hands  of  agents 
in  other  states.  The  fact  that  such  company  in  order  to  do  business  in  other  states  may  be 
subjected  to  a  franchise  tax,  or  a  tax  for  permission  to  do  business  in  a  state,  does  not 
con.stitute  double  taxation  or  relieve  the  company  from  taxation  of  such  assets  or  personal 
property  in  Ohio:   Ohio  Farmers   Ins.   Co.   v.   Hard,'  8   O.   N.    P.    36,   10   O.   D.    (KT.  P.)    469. 

An  insurance  company  must  list  for  taxation  its  notes  for  unpaid  balances  on  stock 
subscriptions  :    Insurance   Co.   v.   LaRue,    22    O.    S.    630. 

Reinsurance  is  not  in  legal  effect  a  debt,  and,  accordingly,  cannot  be  deducted  by  an 
insurance   company   from   its   credits :     Insurance   Co.    v.   Cappellar,    38    O.    S.    560. 


The  term  "personal  property"  in  this  section  Includes  bonds  of  municipal  corporations, 
except  such  as  are  specifically  exempt  by  the  constitution  and  statutes  of  this  state :  Assurance 
Co.  V.  Hallidav.  126  Fed.  257,  61  C.  C.  A.  271,  14  O..  F.  D.  73,  1  O.  L.  R.  643,  Assurance  Co. 
V.   Halliday,    127    Fed.    830,    14    O.    F.    D.    305. 

Chose  in  action,  whether  notes  or  book  accounts,  which  belong  to  foreign  corporations, 
which  arise  out  of  business  done  In  this  state,  and  which  are  kept  In  this  state,  are  subject 
to    taxation    here :      Hubbard   v.    Brush,    61    O.    S.    252. 

A  franchise  is  not  property,  and,  accordingly,  cannot  be  taxed  as  property  :  Bank  v. 
Hines,    3    O.    S.    1.  ... 

Capital  stock  is  property  in  which  capital  is  Invested  for  business,  and  a  return  of  such 
property  should  be  made  by  such  corporation  under  this  section :  Scott  v.  Smith,  2  O.  N.  P. 
(N.  S.)"617,    15    O.    D.    (N.  P.)    590. 

The  capital  of  a  corporation,  in  whatever  form  it  may  be  Invested,  and  the  shares  of 
stock  owned  bv  the  stockholders,  are  distinct  species  of  property :  Bradley  v.  Bauder,  36 
O.    S.   28. 


Sections  5404  and  5405,  General  Code,  providing  for  the  return  to  the  county  auditor,  by 
corporations,  of  all  personal  and  real  property,  are  not  exclusive  provisions  in  the  sense  that 
they  exclude  such  portions  of  chapter  three  of  the  title  in  the  General  Code,  relating  to 
taxation,  as  may  be  applicable  to  corporations. 

(78) 


THE    TAX    LAWS    OF    OHIO.  79 

A  corporation,  obliged  to  return  all  its  personal  property  under  5404,  General  Code,  which 
is  engaged  in  the  maxiufacturing  business,  must  return,  upon  an  average  basis,  so  much  of  iis 
property  as  is  engaged  in  process  of  manufacture,  in  the  manner  specified  in  5385  and  5386, 
General  Code. 

As  to  the  articles  manufactured  by  a  corporation  in  tliis  state  and  sent  to  a  warehouse  in 
another  county  to  be  stored,  the  rule  is  adhered  to  that  the  stock  stored  in  the  warehouse 
should  be  separately  listed  at  the  place  where  stored.     A.  G.  K.  1912,  p.  612. 


Section  5404  of  the  General  Code,  in  providing  for  the  tax  of  credits  existing  in  Ohio, 
belonging  to  non-resident  corporations,  does  not  violate  Article  XIII,  Section  4  of  the  Constitu- 
tion of  Ohio,  providing  that  the  property  of  corjiorations  shall  be  taxed  the  same  as  individuals, 
for  the  reason  that  the  credits  of  non-resident  private  persons  may  also  be  taxed  through 
resident  agents. 

Credits  of  a  non-resident  corporation  may  be  taxed  in  Ohio,  only  when  they  are 
"localized"  by  being  committed  to  the  charge  and  management  of  an  agent  or  other  repre- 
sentative who  is  more  than  a  mere  custodian  or  collector  and  who  has  power  to  deal  in  a 
managerial  capacity  with   the  fund  represented   by  the  credit. 

A  corporation  cannot  have  a  legal  residence  apart  from  .  its  domicile  and  it  conducts 
business  in  states  other  than  the  state  of  its  incorporation,  only  through  agencies. 


The  "constituent  acts,"  that  is,  those  acts  which  are  necessary  to  the  organization  and 
existence  of  the  corporation  itself  or  its  final  dissolution,  must  be  performed  within  the  limits 
of  the  sovereignty  which  creates  the  corporation.  Its  other  business  may  he  conducted  in 
other  jurisdictions  through  its  officers  acting  as  agents.  The  state  in  which  such  other 
business  is  done,  therefore,  may  tax  such  credits  as  are  "localized"  therein,  that  is,  such  as 
are  fully  and  completely  controlled  and  managed  therein,  and  if  all  of  the  business  except  the 
"constituent"  acts  are  so  managed  and  controlled  therein,  the  property  used  in  and  the  credits 
growing  out   of  such   business,    may   be  taxed   therein. 

A  state  may  also  tax  all  debts  due  a  non-resident  corporation  from  resident  debtors 
regardless  of  the  place  where  the  debt  was  contracted.     A.   G.   R.   1912,  p.    547. 


On  the  authority,  Hubbard  vs.  Brush,  61  O.  S.  252,  a  foreign  corporation  having  an  agency 
in  this  state  and  a  stock  of  goods  and  machinery  located  at  such  agency,  is  not  entitled  under 
the  tax  laws  to  deduct  from  the  sum  of  all  its  legal  claims  arising  from  the  sale  of  such 
goods  and  machinery  in  this  state,  the  legal  bona  fide  debts  owing  by  such  corporation 
regardless  of  whether  such  debts  are  related  to  the  goods  sold  and  the  business  done  in  the 
state  of  Ohio. 

Such  corporation  may  deduct  from  its  credits,  under  the  control  and  management  of  the 
Ohio  agency,  arising  from  the  sale  of  goods  and  machinery  in  this  state,  its  legal  bona  fide 
debts  which  are  related  to  the  business  conducted  in  Ohio,  but  not  those  debts  which  are 
related   merely  to  the  goods  owned   by  the  corporation  in  Ohio. 

Debts  therefore,  created  by  the  corporation  at  its  domicile  in  the  general  purchase  of 
goods,  part  of  which  are  consigned  to  the  Ohio  agency  for  sale,   are  not  deductible. 

Debts  so  created,  however,  solely  for  and  on  account  of  the  goods  to  be  sold  in  Ohio  may 
be  deducted.     A.  G.  R.  1912,  p.  608. 


The  statutes  of  Ohio  are  to  be  construed  to  effect  that  credits  may  be  taxed  only  against 
residents  of  this  state  and  against  non-residents  who  actually  loan  and  hold  moneys  loaned 
through   an   agent   acting  in   this   state. 

The  rule,  however,  is  narrowed  with  reference  to  corporations  under  section  5404,  General 
Code,  which  renders  credits  as  well  as  other  forms  of  personal  property  taxable  to  all 
corporations  at  the  place  in  this  state  where  the  credits  are  held  regardless  of  corporate 
residence.     A.   G.   R.   1911-1912.   p.    630. 

Where  a  foreign  corporation  has  its  manufacturing  establishments  and  principal  man- 
agerial oflfices  in  other  states,  taut  maintains  in  Ohio  a  selling  agency  which  manages  the 
business  of  selling  products  of  the  cori)oration,  keeping  a  stock  of  its  goods  on  hand,  directing 
the  activities  of  tra\eling  salesmen  and  other  solicitors,  and  extending  credit  to  customers,  the 
credits  arising  from  sucli  business  are  taxable  to  the  company  in  Ohio. 

Under  the  above  facts,  and  the  goods  received  by  the  Ohio  agency  and  held  in  stock  by 
it  not  being  charged  to  it  by  the  home  company,  so  that  there  is  no  relation  of  debtor  and 
creditor  existing  on  account  of  the  delivery  of  such  goods  to  the  Ohio  agency,  the  debts  which 
the  corporation  may  deduct  from  the  claims  and  debts  payable  to  the  Ohio  agency  for  the 
purpose  of  arriving"  at  the  amount  of  the  taxable  credits,  are  such  debts  as  are  attributable 
solely  to  the  Ohio  agency  and  its  business,  and  those  only :  that  is,  the  debts  which  may  be 
deducted  are  those  wliich  are  incurred  by  the  Ohio  agents  themselves,  or  by  the  home  office, 
for  and  on  behalf  of  the  Ohio  agency,  and  with  direct  reference  to  the  business  of  the  agency. 
The  company  may  not  deduct  all  debts  owing  to  it  from  Ohio  debtors,  as  such,  nor  a 
proportional  share  of  the  entire  indebtedness  of  the  company,  determined  by  the  amount  of 
sales  of  Ohio  agents  as  computed  with  the  total  sales  of  the  company  everywhere.  A  G.  R. 
1914,  p.  1578.  

Taxable  Ohio  municipal  bonds  deposited  with  the  treasurer  of  state  by  foreign  trust 
companies  as  securitv  for  tlie  execution  of  trusts  in  this  state,  are  subject  to  taxation.  A.  G.  R. 
1914,  p.  1197. 

The  county  auditor  may  require  a  corporation  to  fill  out  blanks  containing  questions 
relating  to  real  estate,  credits,  moneys  and   values  owned. 

The  power  follows  from  the  auditor's  power  in  the  correction  of  returns,  to  compel 
attendance  and  to  require  answers  to  all  questions  under  penalty  of  tlie  contempt  procedure  of 
the  probate  court.     A.  G.  R.   1912.  p.   545. 

The  tax  commission  has  authority  to  prescribe  the  form  of  blanks  for  making  returns 
of  incorporated  companies,  and  in  the  exercise  thereof  may  lawfully  include  in  the  blank  forms 
questions  tlie  answers  to  which  wouhl  be  of  assistance  to  the  district  assessor  in  making  such 
revision  and  correction  of  corporate  returns  as  he  is  authorized  by  statute  to  make,  including 
questions  contained  in  district  assessors'  form  Xo.  10.  However,  the  officers  of  corporations 
are  not  required  to  answer  all  such  questions  on  the  blank  forms,  though  answers  may  be 
compelled  in  separate  proceedings  to  inquire  info  the  correctness  of  such  returns  under  sections 
5399  to  5403.  inclusive,  G.  C.  Such  information  may  be  used  by  the  district  assessor  in  verifying 
and  checking  up  the  return  of  the  corporation,  but  not  directly  as  the  basis  of  an  assessment 
of  the  corporate  property.     A.  G.  R.  1915,  p.  1056. 


80  THE    TAX    LAWS    OF    OHIO. 

A  corporation  manufacturing  a  product  in  Ohio  and  shipping  quantities  of  the  same  to 
local  agents  to  be  sold  by  them  upon  commission  must  return  for  taxation  each  stock  of  goods 
so  held  by  such  agent,  in  the  taxing  district  wherein  the  same  is  so  held,  on  the  average 
basis  as  manufacturer's  stock  of  finished  products.  The  return  must  be  made  by  the  president, 
secretary  or  principal  accounting  officer  of  the  corporation,  and  not  by  the  local  agent.  A.  G.  R. 
1915,  p.  708. 

Building  and  loan  associations  are  not  required  to  return  any  personal  property  to  the  county 
auditor,  under  section  5404,  G.  C.     A.  G.  R.  1913,  p.  1375. 

Valuation   by   county   auditor;    apportionment. 

Sec.  5405.  Return  shall  be  made  to  the  several  auditors  of  the  respective  counties 
where  such  property  is  situated,  together  with  a  statement  of  the  amount  thereof  which 
is  situated  in  each  township,  village,  city,  or  taxing  district  therein.  Upon  receiving  such 
returns,  the  auditor  shall  ascertain  and  determine  the  value  of  the  property  of  such  com- 
panies, and  deduct  from  the  aggregate  sum  so  found  of  each,  the  value  as  assessed  for 
such  companies,  after  so  deducting  the  value  of  all  the  real  estate  included  in  the  return, 
shall  be  apportioned  by  the  auditor  to  such  cities,  villages,  townships,  or  taxing  districts, 
pro  rata,  in  proportion  to  the  value  of  the  real  estate  and  fixed  property  included  in  the 
return,  in  each  of  such  cities,  villages,  townships,  or  taxing  districts.  The  auditor  shall 
place  such  apportioned  valuation  on  the  tax  duplicate  and  taxes  shall  be  levied  and  col- 
lected thereon  at  the  same  rate  and  in  the  same  manner  that  taxes  are  levied  and  collected 
on  other  personal  property  in  such  township,  village,  city  or  taxing  district.  (R.  S.  Sec. 
2744.) 

The  value  of  personal  property  for  the  purpose  of  taxation,  whether  belonging  to  an 
individual  or  a  corporation,  should  be  based  on  its  true  value  as  property  and  not  on  its 
value  as  a  unit  or  going  concern  and  with  reference  to  the  use  made  of  it  by  the  owner  and 
profit  derived  therefrom.  Cedar  Point  Resort  Company  v.  Nuhn,  treasurer,  12  O.  L.  R.  449. 
(On  appeal  to  the  court  of  appeals,  this  judgment  was  affirmed.  The  Supreme  Court  over- 
ruled an  application  to  have  the  court  of  appeals  certify  its  records,  and  on  a  rehearing 
again    overruled    such    application.) 

The  property  of  a  private  corporation  not  having  or  exercising  any  public  franchise  is 
not  assessable  for  taxation  as  a  going  concern  under  section  5405  G.  C.  Long  v.  Paper  Co., 
90  O.   S.  468. 

Duty  of  county   auditor. 

Sec.  5406.  The  auditor  of  each  county,  on  or  before  the  first  Monday  of  May,  annually, 
shall  furnish  the  president,  secretary,  principal  accounting  officer,  or  agent  as  provided  in 
the  next  two  preceding  sections,  the  necessary  blanks  for  the  purpose  of  making  such 
returns,  but  neglect  or  failure  on  the  part  of  the  county  auditor  to  furnish  such  blanks 
shall  not  excuse  such  president,  secretary,  accountant,  or  agent,  from  making  the  returns 
within  the  time  specified  herein.  If  the  county  auditor  to  whom  returns  are  made  is  of 
the  opinion  that  false  or  incorrect  valuations  have  been  made,  that  the  property  of  the 
corporation  or  association  has  not  been  listed  at  its  full  value,  or  that  it  has  not  been 
listed  in  the  location  where  it  properly  belongs,  or  if  no  return  has  been  made  to  the  county 
auditor  he  must  have  the  property  valued  and  assessed.  This  section  and  the  next  pre- 
ceding section  shall  not  tax  any  stock  or  interest  held  by  the  state  in  a  joint  stock  com- 
pany.    (R.  S.  Sec.  2744.) 

Returns  are  subject  to  the  revision  of  the  county  auditor:  State,  ex  rel.,  v.  Halliday 
61  O.   S.  352. 

This  section  confers  on  county  auditors  authority  to  revise  and  correct  the  tax  returns 
of  such   corporations  as  must  make  their  returns   directly  to  him. 

Insurance    Company    v.    Hard,    59    Ohio    State    248. 

The  authority  thus  conferred  continues  throughout  the  current  year,  or  until  the  taxes 
on  the  property  so  returned  have  been  paid,  but  does  not  extend  to  returns  made  for  former 
j^ears. 

Insurance    Company    v.    Hard,    59    Ohio    State    248. 

Section  5398  G.  C.  confers  on  the  several  county  auditors  of  the  state  the  same  juris- 
diction over  the  tax  returns  made  by  corporations,  that  it  confers  on  them  in  respect  to  the 
returns    made    by    natural    persons. 

Insurance    Company    v.    Hard,    59    Ohio    State    248. 

Where   and   how   property   of   an   incorporated   company,   situated    in   more   than    one; 
county,  shall  be  listed. 

Sec.  5406-1.  If  the  property  of  an  incorporated  company  is  situated  in  more  than  one 
county,  return  shall  be  made  to  the  county  auditor  of  the  county  wherein  the  principal 
place  of  business  of  the  company  is  located,  or  if  the  company  has  no  principal  place  of 
business  in  this  state,  to  the  county  auditor  of  any  county  wherein  it  transacts  business  or 
its  property  is  situated.  The  county  auditor  to  whom  return  is  made  shall  certify  the  fact, 
together  with  the  return  and  all  information  in  his  possession  relating  thereto,  to  the  tax 
commission  of  Ohio,  which  shall  ascertain  and  determine  the  aggregate  value  of  the  entire 
property  of  the  company  required  to  be  Listed  in  this  state,  and,  from  the  aggregate  sum  so 
found,  make  the  deductions  provided^  in  section  fifty-four  hundred  and  five  of  the  General 
Code.  The  commission  shall  apportion  the_  value  of  the  property  of  such  company,  after 
making  such  deductions,  among  such  cotmties  in  proportion  to  the  value  of  the  property 


THE    TAX    LAWS    OF   OHIO.  ,  8l 

located  in  each,  and  certify  its  findings  to  the  county  auditors,  who  shall  severally  apportion 
the  amount  certified  to  their  respective  counties,  to  the  cities,  villages,  townships  and  other 
taxing  districts,  therein,  in  the  manner  prescribed  in  section  5405  of  the  General  Code. 
(106  V.  249,  §13.) 

As  used  in  the  section  540G-1  of  the  Parrett-Wliittemore  Law  (106  v.  246)  the  word  entire 
can  mean  nothing  more  than  that  when  the  property  of  a  corporation  is  located  in  more  than 
one  county  the  tax  commission  shall  assess  the  whole  property.  It  is  used  as  meaning  "all" 
rather  than   as  meaning   "as   an   entirety." — A.    G.    R.    1916. 

As  a  matter  of  interpretation  merely  section  5406-1,  G.  C,  must  be  regarded  as  simply 
an  effort  on  the  part  of  the  General  Assembly  to  provide  the  administrative  machinery  for 
doing  in  the  state  at  large  what  has  always  been  done  in  the  county  under  section  5405,  G.  C. ; 
that  is  giving  to  one  assessing  ofRcer  or  tribunal  the  power  to  assess  all  the  property  of  a 
given  corporation,  instead  of  having  the  property,  subject  to  assessment  by  different  officers 
and  tribunals.  —  A.   G.  R.   1916. 

Unit  valuations  as  to  corporations  is  not  authorized  by  this  section. — A.   G.  R.   1916. 

Entry  of  apportioned  valuation. 

Siif.  5406-2.  The  county  auditor  shall  enter  the  apportioned  valuation  provided  for  in 
the  preceding  section  on  the  tax  list  and  duplicate,  separately  entering  the  real  estate  belong- 
ing to  the  company  at  the  assessed  value  thereof.     (106  v.  249,  §14.) 

How  location  of  property  determined. 

Sec.  5406-3.  In  determining  the  location  of  property  for  the  purpose  of  the  two 
preceding  sections,  all  moneys  and  credits  used  in  or  appertaining  especially  to  a  separate 
business  transacted  by  an  incorporated  company  at  a  particular  place  shall  be  deemed  to  be 
located  at  such  place  where  the  business  is  transacted,  and  moneys  and  credits  not  used  in 
or  appertaining  especially  to  such  separate  business  transacted  at  any  particular  place  shall 
be  deemed  to  be  located  at  the  principal  place  of  business  of  such  company.  (106  v.  249, 
§15.) 


CHAPTER  FIFTEEN. 
EQUALIZATION  AND  REVIEW. 


Section 

5597.  Hearing    of    complaints. 

5598.  Investigation     of     listing,     assessment 

and    valuation. 

5599.  Notice    before    increase    of   valuation. 

5600.  Service   of   notice. 

5601.  When   valuation   may    be   decreased. 

5602.  Action    of    board    certified    to    auditor. 

5602.  Correction   of  tax   list  and   duplicate. 

5603.  Evidence     must     be     taken     and     pre- 

served. 

5604.  Omissions     and     undervaluation     shall 

be   investigated    and    reported. 

5605.  Examination,    revision    and    correction 

of   statements  and   returns. 
5605.      Dogs    omitted    from    returns. 

5605.  Omitted    and    incorrectly    valued    real 

estate   shall  be  given   true   value. 

5606.  Notice    by    publication    when    work    of 

equalization   completed. 
5606.     Certificate     of     assessment     furnished 
on   request. 


Section 

5607.     Changes  in  assessment  of  real   estate. 

5607.  Annual      list      of      changes      shall      be 

printed    and    mailed. 

5608.  Quadrennial   lists  of  changes   shall   be 

printed   and  mailed. 

5609.  When   and    where   complaints   may    be 

filed. 

5610.  Appeal    from    decision    of    the    board  ; 

how    taken. 

5611.  Hearing  by  tax  commission. 

5612.  Abstract    transmitted    to    tax   commis- 

sion   annually. 

5613.  Determination    of    valuations    by    tax 

commission,    annually. 

5614.  Rate    of    increase    or    decrease    trans- 

mitted   to    county    auditor. 

5615.  Additions   and   deductions,    how   made. 

5616.  When  complaint  may  be  made  to  tax 

commission. 


Hearing  of  complaints. 

Sec.  5597.  It  shall  be  the  duty  of  the  board  of  revision  to  hear  complaints  relating  to 
the  assessment  of  both  real  and  personal  property  laid  before  it  by  the  county  auditor  and 
it  shall  investigate  all  such  complaints  and  may  increase  or  decrease  any  valtiation  or  correct 
any  assessment  complained  of,  or  it  may  order  a  reassessment  by  the  original  assessing 
officer.  At  a  hearing  before  the  board,  the  assessing  officer  and  the  county  auditor  may 
appear  to  defend  such  assessments.     (106  v.  257,  §44,  W.  L.  §14.) 

Section  5597,  G.  C,  makes  it  the  duty  of  the  county  board  of  revision  to  hear  the  com- 
plaints laid  before  it  by  the  county  auditor  and  investigate  the  same,  and  it  may  increase  or 
decrease  any  valuation  or  correct  any  assessment  complained  of,  or  it  may  order  a  reassess- 
ment  by   the   original   assessing   officer.  —  A.    G.    R.    1916. 

Investigation  of  listing,  assessment  and  valuation. 

Sec.  5598.  The  county  board  of  revision  shall  have  power  to  investigate  all  assess- 
ments on  the  tax  list,  with  respect  to  the  amount  of  property  listed  as  well  as  with  respect 
to  the  valuation  at  which  the  same  is  listed.  The  power  of  the  board  shall  extend  to  all 
cases  in  which  real  or  personal  property  has  been  assessed  for  taxation  for  the  current 
year,  but  not  to  assessments,  additions  or  corrections  hereafter  made  by  the  tax  commis- 
sion of  Ohio.     (106  v.  258,  §45,  W.  L.  §  18.) 


Notice  before  increase  of  valuation. 

Sec.  5599.  The  county  board  of  re\'ision  shall  not  increase  any  valuation  complained 
of,  nor  increase  the  listed  amount  of  any  taxable  property  complained  of  without  giving 
reasonable  notice  to  the  person  in  whose  name  the  property  affected  thereby  is  listed,  and 
affording  him  an  opportunity  to  be  heard.  Such  notice  shall  be  served  in  the  manner  pre- 
scribed herein  and  shall  describe  the  real  or  personal  property  the  tax  value  of  which  is 
to  be  acted  upon,  bv  the  description  thereof  as  carried  on  the  tax  list  of  the  current  year, 
and  shall  state  the  name  in  which  it  is  listed.     (106  v.  258,  §46,  W.  L.  §27.) 

Before  the  countv  board  of  revision  in  the  exercise  of  the  powers  conferred  upon  it  by 
sections  5596  and  5598,  G.  C,  in  connection  with  the  exercise  of  the  powers  conferred  upon 
it  and  the  discharge  of  the  duty  placed  upon  it  by  provisions  of  section  5597,  G.  C,  can 
increase  any  valuation  complained  of,  notice  must  be  given  as  required  by  provision  of  section 
5599,   G.    C.'^A.   G.    R.   1916. 

Under  a  former  statute  it  was  held  that  the  requirements  as  to  notice  must  be  complied 
with  strictly 

Britt  v.  Hagerty,  11  O.  C.  C.  115  ;  5  O.  C.  D.  64.  (affirmed  without  report,  Hagerty  v.  Britt, 
56  Ohio  State  790.) 

See  to  the  same  effect,  Perkins  v.  Zumstein,  40  O.  C.  C.  371 ;  20  C.  D.  601.  Hayes  v.  Yost 
40  O.   C.  C.    (N.  S.)    455;   14   O.   C.   D.   18. 

Notice  is  not  necessary  in  the  case  of  new  structures  ;  boards  of  equalization  may  review 
and  increase  the  valuations  of  new  structures  as  returned  by  assessors  without  notice  to  the 
owners.     Lewis  v.  State  ex  rel.  69  Ohio  State  473. 

(82) 


THE    TAX    LAWS    OF    OHIO.  83 

Service    of    notice. 

Sec.  5600.  The  notice  provided  for  in  section  46  hereof  shall  be  served  by  delivering 
a  copy  thereof  to  the  person  or  persons  interested,  or  by  leaving  a  copy  at  the  usual  place 
of  residence  or  business  of  such  person  or  persons,  or  by  sending  the  same  by  registered 
letter,  mailed  to  the  address  of  such  person  or  persons.  If  no  such  place  of  residence  or 
business  is  found  in  the  county,  then  such  copies  shall  be  delivered  or  mailed  to  the  agent 
in  charge  of  such  property.  If  no  such  agent  is  found  in  the  county,  such  notice  shall  be 
served  by  advertisement  thereof  inserted  once  in  a  newspaper  of  general  circulation  in  the 
county  in  which  the  property  is  situated.  Notices  to  the  respective  persons  interested  in 
different  properties  may  be  united  in  one  advertisement  under  the  same  general  heading. 
Notices  served  in  accordance  with  anv  of  the  above  provisions  shall  be  sufficient.  (106  v. 
272,  §102.) 

Valuation   may  be  decreased  upon  written  application  under  oath. 

Sec.  5601.  The  county  board  of  revision  shall  not  decrease  any  valuation  complained 
of  nor  reduce  the  listed  amount  of  any  taxable  property  complained  of,  unless  the  party 
affected  thereby,  or  his  agent,  makes  and  files  with  the  board  a  written  application  therefor, 
verified  by  oath,  showing  the  facts  upon  which  it  is  claimed  such  decrease  or  reduction 
should  be"  made,  and  not  without  affording  the  county  auditor  an  opportunity  to  be  heard 
thereon.     (106  v.  258,  §47,  W.  L.  §28.) 

Valuations  complained  of  may  be  decreased  only  upon  the  written  application  under  oath 
of  the  party  affected  thereby,  or  his  agent,  as  provided  in  this  section. — A.  G.  R.   1916. 

Action  of  board  certified  to  auditor  for  correction  of  tax  list. 

Sec.  5602.  The  county  board  of  revision  shall  certify  its  action  to  the  county  auditor, 
who  shall  correct  the  tax  list  and  duplicate  according  to  the  deductions  and  additions 
ordered  by  the  board  in  the  manner  ^provided  by  law  for  making  corrections  thereof.  If 
the  tax  duplicate  has  been  delivered  to  the  county  treasurer,  the  county  auditor  shall  certify 
such  corrections  to  him  and  he  shall  enter  such  corrections  on  his  tax  duplicate.  (106  v. 
258,  §48,  W.  L.  §29.) 

Evidence   shall  be  taken  and   preserved. 

Sec.  5603.  The  county  board  of  revision  shall  take  full  minutes  of  all  evidence  given 
before  the  board  and  may  cause  the  same  to  be  taken  in  shorthand  and  extended  in  type- 
written form.  The  secretary  of  the  board  shall  preserve  in  his  offict  separate  records 
of  all  minutes  and  documentary  evidence  offered  on  each  complaint.  (106  v.  258,  §  49, 
W.  L.  §  30.) 

Omissions   and   undervaluations   shall   be   investigated   and   reported. 

Sec.  5604.  When  the  county  board  of  revision  discovers  or  has  its  attention  called 
to  the  fact,  that  in  the  current  year  or  in  any  year  during  the  five  years  next  preceding, 
subsequent  to  the  year  1911,  any  taxable  land,  building,  structure,  improvement,  minerals. 
mineral  rights,  personal  property  or  other  taxable  property  in  the  county,  has  escaped 
ta.xation  or  been  listed  for  taxation  at  less  than  its  true  value  in  money,  the  board  may 
investigate  the  same  and  report  to  the  county  auditor  all  facts  and  information  in  its 
possession  relating  to  the  same.  The  county  auditor  shall  make  such  inquiries  and  cor- 
rections as  he  is  authorized  and  required  by  law  to  make  in  other  cases  in  which  real  or 
personal  property  has  escaped  taxation,  or  has  been  improperly  listed  or  valued  for  taxa- 
tion.    (106  v.  258,  §  50,  W.  L.  §  65.) 

Examination,  revision  and  correction  of  all  property  statements  and  returns;    omitted 
real  estate. 

Sec.  5605.  On  the  second  Monday  of  June.  1916.  and  annually,  thereafter,  the  county 
auditor  shall  laj'  before  the  county  board  of  revision  the  statements  and  returns  of 
property  received  by  him  for  the  current  year,  and  such  board  shall  forthwith  proceed 
to  examine  and  revise  the  statements  and  returns  of  all  property,  both  real  and  personal, 
to  see  that  the  valuations  thereof  are  equal  and  uniform  throughout  the  county,  and  that 
all  property,  and  each  and  every  class,  kind  or  description  thereof,  is  valued  for  taxation 
throughout  the  county  at  its  full  and  true  value  in  money.  If  the  board  finds  any  state- 
ment or  return  of  personal  property  to  be  erroneous,  either  in  the  amount  of  property, 
moneys,  credits,  investments  in  bonds,  stocks,  joint  stock  companies  or  otherwise,  listed 
in  the  name  of  any  person,  qompany,  firm,  partnership,  association  or  corporation,  or 
in  the  valuation  of  any  item  or  items  thereof,  it  shall  correct  such  statement  or  return, 
by  Listing  thereon  any  omitted  property  and  giving  to  its,  as  well  as  to  any  property 
that    has    been    listed    therein    but   which    has    been    incorrectly    valued,    the   true    value    in 


84  THE   TAX    LAWS    OF   OHIO. 

money  thereof,  and  by  omitting  therefrom  property  improperly  listed  thereon.  The 
county  auditor  shall  add  -to  any  such  statement  or  return,  any  dog  omitted  therefrom. 
If  the  board  finds  that  any  tract,  lot  or  parcel  of  land  or  any  buildings,  structures  or  im- 
provements thereon,  or  any  minerals  therein  or  rights  thereto  have  been  improperly  listed 
either  in  the  name  of  the  owner,  the  description  or  quantity  thereof,  or  have  been  incor- 
rectly valued,  or  have  been  omitted  and  not  valued,  it  shall  make  the  necessary  correc- 
tions and  shall  give  to  each  such  tract,  lot  or  parcel  of  land,  or  any  buildings,  structures 
or  improvements  thereon  or  any  minerals  therein  or  rights  thereto,  incorrectly  valued 
or  omitted,  the  true  value  in  money  thereof.  The  board  of  revision  shall  not  under- 
take the  hearing  of  complaints  or  the  exercise  of  any  other  powder  at  its  June  session, 
until  its  powers  and  duties  under  this  section  have  been  exercised  and  discharged.  The 
county  auditor  shall  not  make  up  his  tax  list  and  duplicate,  as  provided  in  section  56 
of  this  act.  nor  advertise,  as  provided  in  section  58  of  this  act,  until  the  board  of  .re- 
vision has  completed  its  work  under  ithis  section  and  has  returned  to  the  auditor  all  the 
statements  and  returns  laid  before  it  with  the  revisions  and  corrections  thereof,  as  made 
by  it.     (106  V.  259,  §  51,  W.  L.  §  9.) 

Under  the  provisions  of  this  section  the  county  board  of  revision  at  its  June  session  is 
limited  to- the  values  listed  on  the  returns  tiled  with  it  by  the  county  auditor.  —  A.  G.  R.  1916 
A  county  board  of  revision,  in-  the  performance  of  its  duties,  under  section  5605,  G.  C,  at 
its  June  session  in  any  year  is  limited  in  its  consideration  of  valuations  of  real  property  to 
the  statements  and  returns  for  such  year  as  placed  before  it  by  the  county  auditor  in  com- 
pliance with  said  section,  and  said  board  may  not  increase  or  decrease  valuations  of  real 
estate  which  has  not  been  appraised   during-  said  year. — A.   G.   R.   1916. 

Under  a  former  statute  it  was  held  that  errors  made  by  assessors  in  under-valuing 
land  through  ignorance  or  mistake  as  to  the  character  of  the  improvements  thereon  should 
be    corrected   by    the   board    of   equalization. 

Humphreys    v.    Safe    Deposit    Co.,    29    Ohio    State    608. 


A  court  of  equity  cannot  interfere  with  the  acts  of  a  board  of  review  or  equalization  upon 
question  of  evidence  or  on  the  weight  of  the  evidence  ;  but  if  such  board  acts  without  evidence, 
or  arbitrarily  or  from  mere  caprice,  a  court  of  equity  will  grant  relief ;  Rawson  Co.  v.  Schott, 
14    O.    C.    C.    94  ;    7    O.    C.    D.    256. 

Additions  to  or  deductions  from  the  valuations  of  personal  property  returns  for  taxation, 
made  by  boards  of  equalization,  should  be  upon  satisfactory  evidence  or  knowledge  of  the 
facts,  and  not  arbitrarily  without  any  evidence  or  knowledge  of  the  facts  to  support  the  same. 

Frantz    v.    Mueller,    35    Ohio    State    397. 

As  a  general  rule,  the  decisions  of  officers  and  tribunals  specially  created  and  charged 
in  the  tax  laws  with  the  duty  of  valuing  property  for  taxation,  and  equalizing  such  valuations, 
are    final    and    conclusive. 

Wagner   v.    Loomis,    37    Ohio    State    571. 

Notice  by  publication  when  work  of  equalization   completed;    hearing  of  complaints; 
certificate   of  assessment   upon   request. 

Sec.  5606.  When  the  board  of  revision  has  completed  its  work  of  equalization  and 
has  transmitted  the  statements  and  returns  to  him,  the  county  auditor  shall  give  notice, 
by  advertisement  in  two  newspapers,  of  opposite  politics,  published  in  and  of  general 
circulation  throughout  the  county,  that  the  tax  statements  and  returns  for  _  the  current 
year  have  been  revised  and  the  valuations  completed  and  are  open  for  public  inspection 
in  his  office,  and  that  complaints  against  any  valuation  or  assessment,  except  the  valua- 
tions fixed  and  assessments  made  by  the  tax  commission  of  Ohio,  will  be  heard  by  the 
county  board  of  revision,  stating  in  the  notice  the  time  and  place  of  the  meeting  of  such 
board.  Such  advertisements  shall  be  inserted  in  a  conspicuous  place  in  each  such  news- 
paper and  be  published  daily  for  ten  days  unless  there  be  no  daily  newspaper  published 
in  and  of  general  circulation  throughout  such  county,  in  which  event  such  advertisement 
shall  be  so  published  once  each  week  for  two  weeks.  The  county  auditor  shall,  upon 
request,  furnish  to  any  person  a  certificate  setting  forth  the  assessment  and  valuation 
of  any  tract,  lot  or  parcel  of  real  estate  or  any  specific  personal  property,  and  mail  the 
same,  when  requested  to  do  so,  upon  receipt  of  sufficient  postage.  (106  v.  262,  §  58, 
W.  L.  §  21.) 

Annual  printing  and  mailing  list   of  changes  in  assessment   of  real   estate. 

Sec.  5607.  On  or  before  the  15th  day  of  July,  annually,  the  county  auditor  shall  cause 
to  be  printed  a  list  showing  all  changes  made  in  the  assessment  of  any  tract,  lot  or  parcel 
of  real  estate  or  improvement  thereon  or  minerals  or  mineral  rights  therein  and  shall 
cause  a  copy  of  such  list  to  be  mailed  to  each  owner  whose  assessment  has  been  changed, 
if  known,  and  if  not,  then  to  his  agent,  if  known.     (106  v.  262,  §  59,  W.  L.  §  22.) 

Quadrennial  printing  and   mailing  of  lists   showing  assessment   of  real   estate. 

Sec.  5608.  On  or  before  'the  first  day  of  SeT)tember.  nineteen  hundred  and  sixteen, 
and  every  fourth  year  thereafter,  the  county  auditor  shall  cause  to  be  printed  separate 
lists   showing   the   assessment   of    all    real    estate   in    each    ward   in    municipal    corporations 


THE   TAX    LAWS   OF   OHIO.  85 

divided  into  wards,  and  in  each  township  and  municipal  corporation  not  divided  into 
wards,  in  his  county.  Such  lists  shall  be  in  such  form  and  shall  contain  in  detail  such 
information  as  the  .tax  commission  of  Ohio  may  prescribe.  The  county  auditor  shall 
cause  a  copy  thereof  to  be  mailed  to  each  owner  of  real  estate  in  the  ward,  township  or 
municipal  corporation,  if  known,  and  if  not  known,  then  to  his  agent,  if  known.  In  such 
years  the  county  auditor  shall  not  print  and  mail  the  lists  provided  for  in  the  next  pre- 
ceding section.     (106  v.  262,  §  60,  W.  L.  §  23.) 

When  and  w^here  complaints  may  be  filed. 

Sec.  5609.  Complaints  against  any  valuation  or  assessment  on  the  tax  list  for  the 
current  year  may  be  filed  with  the  county  auditor  before  the  meeting  of  the  county  board 
of  revision  on  the  first  Monday  of  August  or  within  thirty  days  thereafter  if  the  board 
remains  in  session  so  long.  Any  taxpayer  may  file  such  complaint  as  to  the  valuation  or 
assessment  of  his  own  or  other's  property,  and  the  county  commissioners,  the  prosecuting 
attorney,  county  treasurer  or  any  board  of  township  trustees,  any  board  of  education, 
mayor  or  council  of  any  municipal  corporation  in  the  county  shall  have  the  right  to  file 
such  complaint.  The  county  auditor  shall  lay  before  the  county  board  of  revision  all 
complaints   filed  with  him.      (106  v.  259,   §  52,  W.   L.   §  24.) 

The  jurisdiction  of  tlie  county  board  of  revision,  at  its  August  session,  is  determined  by 
the  filing  of  a  complaint,  and  the  complaint  may  be  made  as  to  any  assessment  on  the  tax 
list. —A.   G.    R.    1916. 

Under  the  provisions  of  this  section  complaints  may  be  filed  with  the  county  auditor 
as  secretary  of  the  county  board  of  revision,  against  any  valuation  or  assessment  on  the  tax 
list  as  placed  before  said  board  of  revision  by  the  county  auditor,  at  the  August  session  of 
said  board. —A.  G.  R.   1916. 

At  its  August  session  the  work  of  the  county  board  of  revision  is  confined  to  a  review 
upon  complaint  of  any  valuation  or  assessment  on  the  tax  list  for  the  current  year,  as  returned 
to  the  county  auditor  by  said  board  of  revision  after  its  work  of  equalization  has  been  com- 
pleted  at   its   June   session. — A.    G.    R.    1916. 

Appeal   from   decision   of  the  board;    how  taken. 

Sec.  5610.  An  appeal  from  the  decision  of  a  county  board  of  revision  may  be  taken 
to  the  tax  commission  of  Ohio,  within  thirty  days  after  the  decision  of  such  board,  by 
the  county  auditor  or  any  complainant,  or  any  person  the  valuation  of  whose  property 
is  increased  by  the  county  board  of  revision.  Such  appeal  shall  be  taken  by  written  notice 
to  that  effect,  filed  with  the  tax  commission  and  with  the  county  auditor,  who  shall  there- 
upon certify  to  the  commission  a  copy  of  the  record  of  the  board  of  revision,  pertaining 
to  the  original  complaint,  together  with  the  minutes  thereof,  and  all  evidence,  docu- 
mentary or  otherwise,  offered  in  connection  therewith.  Upon  receipt  of  notice  of  appeal, 
the  county  auditor  shall  notify  all  parties  interested,  in  the  manner  provided  herein,  and 
shall  file  proof  of  such  notice  with  the  tax  commission  of  Ohio.  (106  v.  260,  §  53,  W. 
L.  §  31.) 

Hearing  by   tax   commission. 

Six.  5611.  The  tax  commission  of  Ohio  may  hear  the  appeal  on  the  record,  minutes 
and  evidence  thus  submitted  or  may  in  its  discretion  make  other  investigations  with  re- 
spect to  the  complaint.  The  commission  shall  ascertain  and  determine  the  true  value  in 
money  of  the  property  complained  of,  and  certify  its  action  to  the  county  auditor,  who 
shall  correct  the  tax  list  and  duplicate  in  the  manner  provided  bv  law  for  making  cor- 
rections thereon.     (106  v.  260,  §  54,  W.  L.  §  32.) 

Abstract  transmitted  to  tax  commission  annually. 

Sec.  5612.  On  or  before  the  first  Monday  of  July,  annually,  each  county  auditor 
shall  make  out  and  transmit  to  the  tax  commission  of  Ohio  an  abstract  of  the  real  and 
personal  property  of  each  taxing  district  in  his  county,  in  which  he  shall  set  forth  the 
aggregate  amount  and  value  of  each  class  of  real  and  personal  property  in  such  county 
as  it  appears  on  his  tax  list,  or  on  the  statement  and  returns  on  file  in  his  ofiice.  (106 
v.  262.  §  61,  W.  L.  §  58.) 

Determination    of   valuations    by    tax    commission,    annually. 

Sec.  5613.  The  tax  commission  of  Ohio  shall,  annually,  determine  whether  the  real 
and  personal  property,  and  the  various  classes  thereof,  in  the  several  counties,  cities, 
villages  and  taxing  districts  in  the  state,  have  been  assessed  at  the  true  value  thereof  in 
money,  and  if  it  finds  that  the  real  or  personal  property,  or  any  class  of  real  or  personal 
property,  in  any  county,  city,  village  or  taxing  district  in  the  state  as  reported  by  the 
several  county  auditors  to  it.  is  not  listed  at  its  true  value  in  money,  it  may  increase  or 
decrease  the   aggregate    value   of   the    real   property   or   of   the   personal    property,   or    any 


86  THE   TAX    LAWS    OF   OHIO. 

class  of  real  or  personal  property,  in  any  such  county,  township,  city,  village,  or  taxing 
district,  or  in  any  ward  or  division  of  a  municipal  corporation,  by  such  rate  per  cent, 
or  by  such' amount,  as  will  place  such  property  on  the  tax  list  at  its  true  value  in  m.oney, 
to  the  end  that  each  and  every  class  of  real  and  personal  property  in  the  state  shall  be 
listed  and  valued  for  taxation  by  an  equal  and  uniform  rule  at  its  true  value  in  monev. 
(106  V.  267,  §  76,  W.  L.  §  57.) 

The  tax   commission   is   not   authorized   to   increase   valuations   of   real   property   in    excess 
of    its    true    value    in    money. 

Blinn    Treas.    v.    Cole,    90    Ohio    State    458. 

Rate  of  increase  or  decrease  transmitted  to  county  auditor. 

Sec.  5614.  When  the  tax  commission  of  Ohio  has  increased  or  decreased  the  aggre- 
gate value  of  the  real  or  personal  property  or  any  class  thereof,  in  any  taxing  district 
or  subdivision  thereof,  it  shall  transmit  to  each  county  auditor  a  statement  of  the  amount 
or  rate  per  cent  to  be  added  to  or  deducted  from  the  valuation  of  such  property,  or  class 
thereof,  in  each  taxing  district  or  subdivision  thereof,  in  his  county,  specifying  the  amount 
or  rate  per  cent  to  be  added  to  or  deducted  from  the  valuation  of  the  real  or  personal 
property  or  class  of  either  in  such  district  or  subdivision  thereof.  (106  v.  267,  §  11, 
W.  L.  §  60.) 

Additions   and  deductions,  how   made. 

Sec.  5615.  The  county  auditor  shall  forthwith  add  to  or  deduct  from  each  tract, 
lot  or  parcel  of  real  property,  or  class  of  real  property,  the  required  per  cent  or  amount 
of  the  valuation  thereof,  and  shall  forthwith  add  to  or  deduct  from  the  amount  of  per- 
sonal property  assessed  in  each  name  the  required  per  cent  or  amount  of  the  valuation 
of  any  kind  or  class  of  personal  property  included  therein,  as  ascertained  by  reference  'to 
the  statements  or  returns  on  file  in  his  office,  adding  or  deducting,  in  each  case,  any  sum 
less  than  five  dollars  so  that  the  value  of  any  separate  tract,  lot  or  parcel  of  real  property 
and  the  aggregate  value  of  the  personal  property  listed  in  any  name  shall  be  ten  dollars 
or  some  multiple  thereof.     (106  v.  267,  §  78,  W.  L.  §  61.) 

Time  within  which  complaint  may  be  made  to  tax  commission. 

Sec.  5616,  Any  person,  board  or  officer  authorized  by  this  act  to  file  complaints 
with  the  county  board  of  revision  may  complain  to  the  tax  commission  of  Ohio  at  any 
time  prior  to  the  thirty-first  day  of  December  in  any  year,  of  the  determination  of  a 
county  auditor  respecting  the  liability  of  any  property  to  taxation  in  that  year,  or  its 
exemption  therefrom.  The  commission  shall  hear  such  complaint  and  determine  whether 
the  property  complained  of  is  subject  to  taxation  and  certify  its  findings  to  the  county 
auditor,  who  shall  correct  the  tax  list  and  duplicate  accordingly.     (106  v.  265,  §  69.) 


CHAPTER  SIXTEEN. 


BANKS  AND  BANKERS. 


Section 

5407.  "Bank"    and    "bankers"    defined. 

5408.  Shares    or    capital    of    banks,    incorpo- 

rated   or    unincorporated. 

5409.  Tax  on   real   estate  of  bank. 

5410.  Names   of  stockholders   and   shares   ot 

each. 

5411.  Return   made   by   cashier,   etc.,    to   au- 

ditor. 

5412.  Auditor    to    fix    value    of   bank    shares 

or   property.  , 

5413.  When  bank  fails  to  make  returns. 

5414.  Penalty  for  making-  false  return. 


5618. 

5619. 

5620. 

5621. 
5672. 
5672. 
5673. 


of     reports     of 


Section 

5617.     Report    of    banks    transmitted    to    tax 

commission. 
Annual     examination 

banks. 
Power    to    increase    or   decrease   value 

of   shares   of   banks. 
Annual    certificate    of    value    of    bank 

shares    to    county    auditor. 
Review   and   correction  of   findings. 
Tax  a   lien   upon   bank   shares. 
Collection    of    tax ;    penalty. 
Banks    may    deduct    taxes    paid    from 

shareholders  ;     when  ;    Lien. 


"Bank"  and  "bankers"  defined. 

Sec.  5407..  A  company,  association,  or  person,  not  incorporated  under  a  law  of  this 
state  or  of  the  United  States,  for  banking  purposes,  who  keeps  an  office  or  other  place 
of  business,  and  engages  in  the  business  of  lending  money,  receiving  money  on  deposit, 
buying  and  selling  bullion,  liills  of  exchange,  notes,  bonds,  stocks,  or  other  evi(}ences  of 
indebtedness,  with  a  view  to  profit,  is  a  bank,  or  banker,  within  the  meaning  of  this  chap- 
ter.    (R.  S.  Sec.  2758.) 

This  and  the  following  sections  are  intended  to  have  a  uniform  operation  upon  banks,  and 
to  tax  them  upon  the  basis  of  their  capital  stock,  surplus  and  undivided  profits  :  Patton  v. 
Banks.    7    O.    N.    P.    401,    10    O.    D.    (N.P.)    321. 

The  definition  of  a  bank  or  banker  in  this  section  includes  a  partnership  which  is  formed 
for  and   engages   in  the  business  of  banking:     Robinson  v.   Ward,   13   O.    S.    293. 

A  firm  or  corijoration  doing  a  general  merchandising  or  other  business  and  not  incorporated 
for  banking  purposes,  which  engages  in  the  business  of  receiving  money  on  deposit,  subject  to 
check  and  paying  interest  thereon,  without  also  engaging  in  the  business  of  loaning  money 
and  buying  and  selling  bullion  and  other  evidences  of  indebtedness,  does  not  engage  in  all  four 
pursuits  enumerated  in  Section  5407  and  is  therefore  not  a  bank  within  the  comprehension  of 
that  statute.  Such  firm  or  corporation  is  therefore  not  required  to  make  the  returns  to  the 
auditor  which  the  law  demands  of  banks  in  this  chapter.     A.  G.  R.  1911-1912,  p.   662. 

Shares   or  capital   of  banks,  incorporated   or  unincorporated. 

Si:c.  5408.  All  tiie  shares  of  the  stockholders  in  an  incorporated  bank  or  banking 
association,  located  in  this  state,  incorporated  or  organized  under  the  laws  of  the  state 
or  of  the  United  States,  and  all  the  shares  of  the  stockholders  in  an  unincorporated  bank, 
located  in  this  state,  the  capital  stock  of  which  is  divided  into  shares  held  by  the  owners 
of  such  bank,  and  capital  employed,  or  the  property  representing  it,  in  an  unincorporated 
bank  the  capital  stock  of  which  is  not  divided  into  shares,  located  in  this  state,  shall  be 
listed  at  the  true  value  in  monev.  and  taxed  only  in  the  citv,  ward,  or  village  where  such 
bank  is  located.     (R.  S.  Sec.  2762.) 

Incorporated  banks  are  not  themselves  to  be  taxed,  but  their  stockholders  are  to  be  taxed 
upon  their  shares  according  to  their  true  value  in  money  as  ascertained  in  accordance  wltn 
G.   C.   S   5412:     Telegraph   Co.   v.  Poe,   61   Fed.   449,   8  0.   F.   D.   158. 

Shares  in  national  banks  cannot  be  taxed  at  a  rate  exceeding  that  Imposed  on  state 
banks  :     Frazer  v.    Siebern,    16   O.    S.    615. 

State  authorities  will  be  enjoined  from  collecting  from  tlie  owners  of  shares  of  stock  in 
a  national  bank  an  amount  in  excess  of  the  tax  on  other  moneyed  capital ;  as  where  national 
bank  stock  is  valued  at  its  actual  value  in  monev  and  other  capital  is  valued  far  below  its 
actual  value:  Pelton  v.  Bank,  101  U.  S.  143,  4  O.  F.  D.  573-,  see  to  the  same  effect,  Cum- 
mings   v.    Bank.    101    U.    S.    153,    4   O.   F.    D.    578:    Bank   v.   Miller,   19    Fed.    372,    5    O.    F.    D.    247. 


Where  the  taxing  officials  assess  real  property  at  one-third  of  its  true  value  and  ordinary 
moneyed  capital  at  three-fifths  of  its  true  value,  it  will  be  enjoined  from  collecting  a  tax 
upon  national  bank  stock  which  is  svstematicallv  valued  at  approximatelv  its  true  value: 
Cummings   v.    Bank,    101    U.    S.    153,    4    O.    F.    D.    578. 

Shares  of  stock  in  a  national  bank  are  taxed  exactlv  like  shares  of  stock  in  incorporated 
state   banks:      Bank   v.   Chapman.    173   \'.    S.   205,   12   O.   F."  D.    446. 

Section  5408  of  the  General  Code,  et  serj.,  provides  that  the  tax  upon  shares  of  stock  of 
incorporated  banks  or  banking  associations  of  Ohio  shall  be  assessed  against  the  shareholders 
and  not  against  the  association  as  such.     A.  G.  R.  1911-1912,  p.  592. 


Tax   on  real   estate   of  bank. 

Sec.  5409.  The  real  estate  of  a  bank  or  banking  association  shall  be  taxed  in  the 
place  where  it  is  located,  in  like  manner  as  the  real  estate  of  persons  is  taxed.  (R.  S. 
Sec.  2763.) 

(87) 


88  THE   TAX    LAWS    OF   OHIO. 

Names  of  stockholders  and  shares  of  each. 

Sec.  5410.  There  shall  be  kept  in  the  office  at  all  times  where  the  business  of  such  bank 
or  banking  association  is  transacted,  a  full  and  correct  list  of  the  names  and  residences  of 
the  stockholders  therein,  and  the  number  of  shares  held  by  each,  which  at  all  times  during 
business  hours  shall  be  open  to  the  inspection  of  all  officers  who  are  or  may  be  authorized 
to  list  or  assess  the  value  of  such  shares  for  taxation.     (R.  S.  Sec.  2764.) 

Return  made   by  cashier,  etc.,  to  auditor. 

Sec.  5411.  The  cashier  of  each  incorporated  bank,  and  the  cashier,  manager  or  owner 
of  each  unincorporated  bank,  shall  return  to  the  auditor  of  the  county  in  which  such  bank 
is  located,  between  the  first  and  second  Mondays  of  May,  annually,  a  report  in  duplicate 
under  oath,  exhibiting  in  detail,  and  under  appropriate  heads,  the  resources  and  liabilities 
of  such  bank  at  the  close  of  business  on  the  Wednesday  next  preceding  the  said  second 
Monday,  with  a  full  statement  of  the  names  and  residences  of  the  stockholders  therein,  the 
number  of  shares  held  by  each  and  the  par  value  of  each  share,  and  of  the  amount  of 
capital  employed  by  unincorporated  banks,  not  divided  into  shares,  and  the  name,  residence 
and  proportional  interest  of  each  owner  of  such  bank.     (R.  S.   Sec.  2765.) 

There  is  no  authority  in  tlie  statutes  of  the  state  nor  of  the  United  States,  for  listing 
anfl  valuing  the  shares  in  a  national  bank  in  the  aggregate,  and  placing  such  aggregate  on 
the  tax  list  in  the  name  of  the  bank.  Such  shares,  when  listed  and  valued  for  taxation,  are 
required  to  be  placed  on  the  proper  tax  list  in  the  names  of  the  respective  owners.  The  listing 
of  the  shares  for  taxation  is  provided  for  and  secured  by  this  section,  and  tlie  correction  of 
returns  made  by  the  cashier  of  the  bank  to  the  county  auditor  is  provided  for  by  G.  G.  §  5413, 
and   not   by  G.   C.   §  5401  :      Miller  v.    Bank,   46   O.    S.    424. 

It  is  the  dutv  of  the  cashier,  and  not  the  owner  of  stock  in  a  bank,  to  make  return 
thereof:  -Lander  v.   Bank,    118    Fed.    785,   55   C.   C.  A.   523,    14   O.   P.   D.    54. 

A  banking  company  in  making  a  report  for  taxation,  to  the  auditor,  is  required  to  list  all 
real  estate  upon  which  capital  stock  is  issued,  as  assets  of  the  bank,  and  it  therefore  cannot 
happen  that  the  value  of  the  real  estate  would  exceed  the  capital  stock  of  the  bank,  as  was 
stated  to  be  the  case  with  certain  Columbus  banks  owning  buildings  upon  which  a  rental  income 
was  realized  outside  of  the  particular  business  of  the  bank.     A.  G.  R.  1911-1912,  p.  1232. 

Auditor  to  fix  value  of  bank  shares   or  property. 

Sec.  5412.  Upon  receiving  such  report  the  cohnty  auditor  shall  fix  the  total  value  of 
the  shares  of  such  banks,  and  the  value  of  the  property  representing  the  capital  employed 
by  unincorporated  banks,  the  capital  stock  of  which  is  not  divided  into  shares,  each,  accord- 
ing to  their  true  value  in  money,  and  deduct  from  the  aggregate  sum  so  found,  of  each, 
the  value  of  the  real  estate  included  in  the  statement  of  resources  as  it  stands  on  the  dupli- 
cate. Thereupon  he  shall  make  and  transmit  to  the  annual  state  board  of  equalization 
for  banks  a  copy  of  the  report  so  made  by  the  cashier,  manager  or  owner  with  the  valu- 
ation of  such  shares  or  property  representing  capital  employed  as  so  fixed  by  the  auditor. 
(R.  S.  Sec.  2766.) 

Under  this  section  the  value  of  the  real  estate  must  be  deducted  from  the  aggregate  sum 
of  the  total  value  of  the  property,  and  the  amount  thus  obtained  is  to  be  taken  as  the  value 
of  the  propertv  of  such  bank  for  the  purpose  of  taxation :  Bank  v.  Lucas  County,  25  Fed. 
749,   5   O.   F.   D".    467. 

If  no  intentional  discrimination  is  shown  to  exist,  the  owner  of  stock  in  a  national  bank 
is  not  entitled  to  any  relief  on  the  ground  that  the  method  of  assessing  such  stock  for  taxa- 
tion is  not  in  all  respects  the  same  as  that  of  assessing  other  personal  property  for  taxation  : 
Bank  v.   Miller,   19   Fed.   372,   5   O.   F.   D.    247. 


If  the  taxing  officials  systematically  and'  intentionally  value  moneyed  capital  in  general 
far  below  its  actual  value,  while  they  assess  national  bank  stock  at  its  actual  value,  equity 
will  enjoin  the  taxing  officials  from  collecting  the  excessive  amount  of  such  taxation,  if  the 
owner  of  such  stock  has  paid  or  tendered  the  amount  of  the  tax  which  would  be  due  if  the 
national  bank  stock  were  assessed  upon  the  same  basis  as  other  moneyed  capital :  Pelton  v. 
Bank,   101   U.    S.   143,   4   O.   F.   D.    573. 

The  debts  owed  by  the  owner  of  shares  of  bank  stock  cannot  be  deducted  from  the  value 
of  such  stock,  see  G.  C.   §   5227. 

When  bank  fails   to   make  return. 

Sec.  5413.  If  a  bank  fails  to  make  and  furnish  to  the  county  auditor  the  statement 
required,  within  the  time  herein  fixed,  the  auditor  shall  examine  the  books  of  the  bank; 
and  also  any  officer  or  agent  thereof  under  oath,  with  such_  other  persons  as  he  deems 
proper,  and  make  such  statement.  The  auditor  shall  have  like  powers,  and  the  probate 
judge  of  the  county  shall  exercise  like  powers,  and  perform  like  duties  in  aid  of  the 
auditor  in  the  performance  of  his  duties  under  this  section,  as  are  authorized  by  law  in 
cases  where  the  county  auditor  is  informed,  or  has  reason  to  believe,  that  any  person  has 
failed  to  make  a  return,  or  has  made  a  false  return  for  taxation.  The  statement  so  made 
out  by  the  auditor  shall  stand  as  the  statement  required  to  be  made  by  the  cashier.  (R.  S. 
Sec.  2769.) 


THE   TAX    LAWS   OF   OHIO.  89 

The  remedy  for  a  false  return  by  a  cashier  of  a  bank  is  provided  for  in  this  section : 
State,   ex  rel.,   v.  Akins,   63  O.   S.    182;   French   v.  Insurance   Co.,   12   O.   D.    (N.  P.)    183. 

Power  to  correct  the  returns  made  by  banks  is  conferred  upon  the  auditor :  Miller  v. 
Bank,   46   O.    S.   424. 

Penalty  for  making  false  return. 

Sec.  5414.  A  bank  officer  who  fails  to  make  out  and  furnish  to  the  county  auditor 
the  return  required  by  section  fifty-four  hundred  and  eleven,  or  wilfully  makes  a  false 
statement  in  such  return,  shall  forfeit  not  more  than  one  hundred  dollars  together  with 
the  costs  and  other  expenses  incurred  by  the  auditor  or  other  proper  officer  in  obtaining 
such  statement.     (R.  S.  Sec.  2769.) 

Report  of  banks  transmitted  to  tax  commission. 

Sec.  5617.  On  or  before  the  first  day  of  June,  annually,  each  county  auditor  shall 
make  and  transmit  to -the  tax  commission  of  Ohio,  a  copy  of  the  report  made  by  the 
jashier,  manager  or  owner  of  each  bank,  with  the  valuation  of  the  shares  or  property  of 
the  bank,  representing  capital  employed,  as  fixed  by  him.     (106  v.  269,  §85.) 


c 


Annual  examination  of  the  reports  of  banks. 

Sec.  5618.  On  the  third  Tuesday  of  June  of  each  year,  the  tax  commission  of  Ohio 
shall  exainine  the  reports  of  banks  and  banking  associations  made  to  the  county  auditors 
and  the  value  of  the  shares  of  incorporated  banks  and  the  shares  of  unincorporated  banks, 
the  capital  stock  of  which  is  divided  into  shares,  each  of  which  shares  is  an  aliquot  part 
of  the  capital  so  divided,  and  of  the  property  representing  the  capital  employed  by  unin- 
corporated banks,  the  capital  stock  of  which  is  not  divided  into  shares,  as  fixed  by  the 
county  auditors  and  reported  to  the  commission.     (106  v.  269,  §86.) 

For  decision  under  former  statutes,  Section  5603  et  seq.  with  reference  to  the  equaliza- 
tion for  banks,  see  Bank  v.  Hubbard,  106  Fed.  809;  13  O.  F  D.  508.  Lander  v  Bank  186 
U.     S.     458;     14    O.     F.     D.     497. 

Assessing    shares    of    stock    in    a    bank    in    the    aggregate,    and    placing    such    aggregate 
valuation   upon   the   tax   duplicate   in  the  name   of  the   bank   is   not   authorized. 
Miller    V.    Bank,    46    Ohio    State    424. 

If  the  statute  fixes  the  time  and  place  of  the  first  meeting  of  the  board  of  equalization, 
such  statute  is  sufficient  notice  to  the  ow^ners  of  bank  stock ;  and  a  special  notice  to  each 
bank    or    owner    is    not    necessary. 

Lander  v.    Bank,    186    U.    S.    458  ;    14   O.    F.    D.    497. 

Power  to  increase  or  decrease  value  of  shares   of  banks. 

Sec.  5619.  The  tax  commission  of  Ohio  may  increase  or  decrease  the  value  of  the 
shares  or  property  representing  capital  employed  by  any  bank  or  banks,  if  in  the  judg- 
ment of  the  commission  the  value  thereof  so  reported  to  the  commission  by  the  county 
auditor  is  not  the  true  value  in  money,  to  the  end  that  all  such  shares  and  property  repre- 
senting capital  employed  shall  be  assessed  equally  and  uniformly  throughout  the  state  at 
the  true  value  thereof  in  money.     (106  v.  269,  §  87.) 

Annual  certification  of  value  of  bank  shares  to  county  auditor. 

Sec.  5620.  On  the  third  Tuesday  of  July,  annually,  the  tax  commission  of  Ohio  shall 
certify  to  the  county  auditors  of  the  proper  counties,  the  valuation  as  fixed  by  it  of  the 
shares  of,  and  property  representing  capital  employed  by  banks  situated  in  such  counties, 
specifying  as  to  each  bank  the  aggregate  valuation  of  the  shares  thereof  or  property  repre- 
senting capital  employed  thereliy  and  the  deductions  to  be  made  therefrom.  The  county 
auditor  shall  make  the  deductions  as  so  certified,  and  the  value  of  the  shares  of  each 
incorporated  bank  or  banking  association,  and  the  shares  of  each  unincorporated  bank 
the  capital  stock  of  which  is  divided  into  shares,  each  of  which  shares  is  an  aliquot  part  of 
the  capital  so  divided,  and  the  property  representing  the  capital  employed  by  unincorpo- 
rated banks,  the  capital  stock  of  which  is  not  divided  into  shares,  shall,  after  such  deduc- 
tions are  made,  be  entered  upon  the  proper  tax  lists  and  duplicate.     (106  v.  269,  §88.) 

The  tax  against  national  bank  shares  must  be  assessed  against  shareholders  who  are  not 
residents  of  the  state  of  Ohio,  and  the  valuation  of  such  shares  shall  be  placed  upon  the  tax 
list  of  the  counties  in  which  the  respective  banks  are  located.     A.  G.   R.   1911-1912,   p.   592. 

Reviewr   and   correction   of   findings. 

Sec.  5621.  Between  the  third  Tuesdav  of  June  and  the  third  Tuesday  of  July,  the  tax 
commission  of  Ohio  may,  on  the  application  of  any  interested  person  or  bank,  or  on  its 
own  motion,  review  and  correct  its  findings.     (106  v.  269,  §89.) 


go 


THE   TAX    LAWS    OF   OHIO. 


Tax  a  Hen  upon  bank  shares;   collection  of  tax;   penalty. 

Sec.  5672.  Taxes  assessed  on  shares  of  stock,  or  the  value  thereof,  of  a  bank  oi 
banking  association,  shall  be  a  lien  on  such  shares  from  the  first  Monday  of  May  in  each 
year  until  they  are  paid.  It  shall  be  the  duty  of  every  bank  or  banking  association  to 
collect  the  taxes  due  upon  its  shares  of  stock  from  the  several  owners  of  such  shares, 
and  to  pay  the  same  to  the  treasurer  of  the  county,  in  which  such  bank  or  banking  asso- 
ciation is  located,  as  other  taxes  are  paid,  and  any  bank  or  banking  association  failing  to 
pay  the  said  taxes  as  herein  provided,  shall  be  liable  by  way  of  penalty  for  the  gross 
amount  of  the  taxes  due  from  all  the  owners  of  the  shares  of  stock,  and  for'  an  additional 
amount  of  one  hundred  dollars  for  every  day  of  delay  in  the  payment  of  said  taxes.  (R. 
S.  Sec.  2839.) 

Each  and  every  provision  of  this  section  contemplates  an  assessment  upon  banli  stock  in 
the  name  of  the  shareholder ;  and  such  provisions  are  inconsistent  with  any  other  method  of 
assessment  :  Miller  v.   Bank,  46  O.   S.   424. 

Banks  may  deduct   taxes  paid  from  shareholders;    when;    lien. 

Sec.  5673.  Such  bank  or  banking  association  paying  to  the  treasurer  of  the  county 
in  which  it  is  located,  the  taxes  assessed  upon  its  shares,  in  the  hands  of  its  stockholders 
■respectively,  as  provided  in  the  next  preceding  section,  may  deduct  the  amount  thereof 
from  dividends  that  are  due  or  thereafter  become  due  on  such  shares,  and  shall  have  a  lien 
upon  the  shares  of  stock  and  on  all  funds  in  its  possession  belonging  to  such  shareholders, 
or  which  may  at  any  time  come  into  its  possession,  for  reimbursement  of  the  taxes  so 
paid  on  account  of  the  several  shareholders,  with  legal  interest ;  and  such  lien  may  be 
enforced  in  any  appropriate  manner.     (R.  S.  Sec.  2840.) 


CHAPTER  SEVENTEEN. 


PUBLIC  UTILITIES. 


DEFINITIONS. 


Section 

5415.  "Public    utility"    defined. 

5416.  Express    Company    defined. 
5416.  Telephone    Company    defined. 
5416.  Telegraph    Company    defined. 
5416.  Sleeping  Car   Company   defined. 
5416.  Freight   Line   Company   defined. 
5416.  Equipment    Company    defined. 
5416.  Electric  Light   Company   defined. 
5416.  Gas    Company    defined. 

5416.  Natural   Gas    Company   defined. 

5416.  Pipe  Line  Company  defined. 

5416.  Water   Works   Comjiany   defined. 

5416.  Messenger    Company    defined. 

5416.  Signal    Company   defined. 


Section 

5416.     Union   Depot   Company   defined. 

5416.  Water  Transportation  Company  de- 
fined. 

5416.     Heating   Company    defined. 

5416.     Cooling   Company   defined. 

5416.     Street    Railroad    Company    defined. 

5416.      Suburban    Railroad    Company    defined. 

5416.  Interurban  Railroad  Company  de- 
fined. 

5416.  Railroad    Company    defined. 

5417.  Gross   receipts   defined. 

5418.  Gross   earnings   defined. 

5419.  Property   of   public   utility    defined. 


"Public  utility"  defined. 

Sec.  5415.  The  term  "public  utility"  as  used  in  this  act  means  and  embraces  each 
corporation,  company,  firm,  individual  and  association,  their  lessees,  trustees,  or  receivers 
elected  or  appointed  by  any  authority  whatsoever,  and  herein  referred  to  as  express  com- 
pany, telephone  company,  telegraph  coinpany,  sleeping  car  company,  freight  line  company, 
equipment  company,  electric  light  company,  gas  company,  natural  gas  company,  pipe  line 
company,  waterworks  companj^,  messenger  company,  signal  company,  messenger  or  signal 
company,  union  depot  company,  water  transportation  company,  heating  company,  cooling 
company,  street  railroad  company,  railroad  company,  suburban  railroad  company,  and 
interurban  railroad  company,  and  such  term  "public  utility"  shall  include  any  plant  or  prop- 
erty owned  or  operated,  or  both,  by  any  such  companies,  corporations,  firms,  individuals 
or  associations. 

HISTORY.  —  102  V.  224,  §  39.  For  an  analogous  section,  see  G.  C.  §  5542-23  (101  v.  393. 
S  121).  General  Code  §  5415  (original  numbering),  which  was  repealed  in  101  v.  399,  was 
R.    S.   S§   2770,    2776-1;    59   v.    88,    §    1  ;    S.    &   S.    766;    97    v.    572,   §   1. 

As   to   taxing  Toledo  and  Grand  Rapids   railway,   see  appendix,   §   13952. 

Interurban  railways,  bv  analogy  of  statutes  regulating  the  nature  of  business  conducted, 
anil  mode  of  operation,  now  belong  to  the  genus  railroads,  rather  than  that  of  street  railways, 
hence  interurban  railways  are  deemed  railroads  within  the  meaning  of  G.  C.  §  3762,  and  as 
such  may  be  required  by  municipal  ordinance  to  light  street  crossings  :  Ottawa  v.  Railway, 
13  O.  C.  "C.    (N.  S.)   561  following  State  v.  Cleveland,  83  O.  S.  61. 


Definitions. 

Sk(  .  5416.  That  any  person  or  persons,  firm  or  firms,  co-partnership  or  voluntary 
association,  joint  stock  association,  coinpany  or  corporation,  wherever  organized  or  incor- 
porated : 

When  engaged  in  the  business  of  conveying  to,  from,  or  through  this  state,  or  part 
thereof,  money,  packages,  gold,  silver,  plate  or  other  article,  by  express,  not  including  the 
ordinary  lines  of  transportation  of  merchandise  and  property  in  this  state,  is  an  express 
company : 

When  engaged  in  the  business  of  transmitting  to,  from,  through,  or  in  this  state, 
telephonic  messages,  is  a  telephone  company ; 

When  engaged  in  the  business  of  transmitting  to,  from,  through,  or  in  this  state, 
telegraphic  messages,   is   a    telegraph   company ; 

When  engaged  in  the  business  of  operating  cars  for  the  transportation,  accommodation, 
comfort,  convenience,  or  safety  of  passengers,  on  or  over  any  railway  line  or  lines,  in 
whole  or  in  part  within  this  state,  such  line  or  lines  not  being  owned,  leased  or  operated 
by  such  company,  whether  such  cars  be  termed  sleeping,  palace,  parlor,  chair,  dining  or 
buffet  cars,  or  by  another  name,  is  a  sleeping  car  company; 

When  engaged  in  the  business  of  operating  cars  for  the  transportation  of  freight, 
whether  such  freight  is  owned  by  such  company,  or  any  other  person  or  company,  oyer 
any  railway  line  or  lines  in  whole  or  part  within  this  state,  such  line  or  lines  not  being 
ow-ned,  leased  or  operated,  by  such  coinpany,  whether  such  cars  be  termed  box,  flat,  coal, 
ore,  tank,  stock,  gondola,  furniture  or  refrigerator  cars,  or  by  another  name,  is  a  freight 
line  company ; 

(91) 


92  THE   TAX    LAWS   OF   OHIO. 

When  engaged  in  the  business  of  furnishing  or  leasing  cars,  of  whatsoever  kind  or 
description,  to  be  used  in  the  operation  of  any  railway  line  or  lines,  wholly  or  partly  within 
this  state,  such  line  or  lines  not  being  owned,  leased  or  operated,  by  such  company,  is  an 
equipment  company ; 

When  engaged  in  the  business  of  supplying  electricity  for  light,  heat  or  power 
purposes,  to  consumers  within  this  state,  is  an  electric  light  company; 

When  engaged  in  the  business  of  supplying  artificial  gas  for  lighting  or  heating 
purposes,  to  consumers  within  this  state,  is  a  gas  company; 

When  engaged  in  the  business  of  supplying  natural  gas  for  lighting,  heating  or 
power  purposes,  to  consumers  within  this  state,  is  a  natural  gas  company; 

When  engaged  in  the  business  of  transporting  natural  gas  or  oil  through  pipes  or 
tubing,  either  wholly  or  partially  within  this  state,  is  a  pipe  line  company; 

When  engaged  in  the  business  of  supplying  water  through  pipes  or  tubing,  or  in  a 
similar  manner  to  consumers  within  this  state,  is  a  waterworks  company; 

When  engaged  in  the  business  of  supplying  messengers  for  any  purpose  is  a  messenger 
company ; 

When  engaged  in  the  business  of  signalling  or  calling  by  electric  apparatus,  or  in  a 
similar  manner,  for  any  purpose,  is  a  signal  company; 

When  engaged  in  the  business  of  operating  a  union  depot  or  station  for  railroad, 
suburban  or  interurban   railroad  purposes,  is  a  union   depot  company; 

When  engaged  in  the  transportation  of  passengers  or  property,  by  boat  or  other 
water  craft,  over  any  water  way,  whether  natural  or  artificial,  from  one  point  within  this 
state  to  another  point  within  this  state,  or  between  points  within  this  state  and  points 
without   this    state,    is   a   water   transportation    company; 

When  engaged  in  the  business  of  supplying  water,  steam  or  air  through  pipes  or 
tubing,  to  consumers  within  this  state,  for  heating  purposes,  is  a  heating  company; 

When  engaged  in  the  business  of  supplying  water,  steam  or  air  through  pipes  or 
tubing,  to  consumers  within  this  state,   for  cooling  purposes,  is  a  cooling  company; 

When  engaged  in  the  business  of  operating  a  street,  suburban  or  interurban  railroad 
company,  wholly  or  partially  within  this  state,  whether  cars  used  in  such  business  are 
propelled  by  animals,  steam,  cable,  electricity,  or  other  motive  power,  is  a  street,  suburban 
or  interurban  raiload   company ; 

When  engaged  in  the  Ijusiness  of  operating  a  railroad,  either  wholly  or  partially  within 
this  state,  on  rights-of-way  acquired  and  held  exclusively  by  such  company,  or  otherwise, 
is  a  railroad  company. 

HISTORY.  — 102  V.  224,  §  40.  For  analogous  sections,  see  G.  C.  §§  5472  (101  v  399, 
§  28)  ;  5473  (101  v.  399.  §  29)  ;  5474  (101  v.  899,  §  30)  ;  5483  (101  v.  399,  §  39)  ;  5490  riOl 
V.  399,  §  46),  and  G.  C.  §§  5446,  5447.  5448,  5464,  5465,  5466,  5486,  5487,  5488,  5489,  5490 
and  5491  (original  numbering).  General  Code  §  5446  (original  numbering)  was  R  S.  S  27V7; 
91  V.  220  ;  90  v.  -330  ;  59  v.  91,  §  5  ;  S.  &  S.  770.  General  Code  §  5447  (original  numbering) 
was  R.  S.  §  2777;  91  v.  220;  90  v.  330;  59  v.  91,  §  5  ;  S.  &  S.  770.  General  Code  §  5448 
(original  numbering)  was  R.  S.  §  2777;  91  v.  220;  90  v.  330;  59  v.  91,  §  5  ;  S.  &  S.  770. 
General  Code  §  5464  (original  numbering)  was  R.  S.  §  2780-12;  91  v.  408,  §  1.  General  Code 
§  5465  (original  numbering)  was  R.  S.  §  2780-7;  92  v.  89,  §  1.  General  Code  §  5466  (original 
numbering)  was  R.  S.  §  2780-7;  92  v.  89,  §  1.  General  Code  §  5486  (original  numbering) 
wais  R.  S.  §  2780-17;  92  v.  79,  §  1  ;  95  v.  136;  97  v.  324.  General  Code  §  5487  (original 
numbering)  was  R.  S.  §  2780-17  ;  92  v.  79,  §  1 ;  95  v.  136  ;  97  v.  324.  General  Code  S  5488 
(original  numbering)  was  R.  S.  §  2780-17;  92  v.  79,  §  1  ;  95  v.  136;  97  v.  324.  General  Code 
§  5489  (original  numbers)  was  R.  S.  §  2780-17;  92  v.  79,  §  1  ;  95  v.  136;  97  v.  324.  General 
Code  §  5490  (original  numbering)  was  R.  S.  §  2780-17;  92  v.  79,  §  1;  95  v.  136;  97  v  324. 
General  Code  §  5491  (original  numbering)  was  R.  S.  §  2780-17;  92  v.  79,  §  1;  95  v.  136;  97 
V.  324.  General  Code  §  5416  (original  numbering),  whicb  was  repealed  in  101  v.  399,  was 
R.  S.    §§   2771,    2776-2;   88  v.   417;   59  v.   88,   §  2;   S,   &  S.   766;    97   v.   572,  §   2. 


Former  analogous  sections  were  referred  to  in  Ratterman  v.  Express  Co..  49  O.  S.  608  ; 
State,  ex  rel.,  v.  Jones,  51  O.  S.  492;  Ottawa  v.  Railway,  13  O.  C.  C.  (N.  S.)  561,  22  O.  C.  U. 
197  (following  State  v.  Cleveland,  83  O.  S.  61]  ;  Telegraph  Co.  v.  Foe,  61  Fed.  499,  8  O.  F. 
D.    158. 

The  state  cannot  tax  the  right  to  engage  in  interstate  commerce,  but  it  can  tax  the 
property  or  instrumentalities  in  the  state  which  are  used  for  carrying  on  such  commerce  :  Ex- 
press Co.  v.  Auditor,   166  U.   S.  185,   10  O.   P.   D.   426. 

Under  this  section  an  interurban  electric  railroad  is  classed  with  street  railroads :  Rail- 
road V.  Lobe,  68  O.  S.  101  ;  see,  to  the  same  effect.  Railway  y.  Railroad.  21  O.  C.  C.  391.  12 
O.   C.   n.   113:   In   re  Railway.    3   O.   N.   P.    (N.  S.)    561,   16   O.   D.    (N.  P.)    87. 

An  association  of  individuals  engaged  in  the  special  delivery  business,  handling  parcels  and 
packages  from  stores  and  factories,  furnishing  guides  to  strangers,  delivering  letters  and 
packages,  etc.,  is  a  "messenger  company"  within  the  meaning  of  Section  46  of  the  act  of 
May   10,   1910.     A.  G.   R.   1911-1912,   p.   644. 


A  corporation  organized  to  operate  by  both  steam  and  electric  power,  a  railroad,  between 
designated  termini,  wholly  within  this  state,  on  part  of  which  the  freight  business  is  handled 
by  steam  locomotives,  and  the  passenger,  express,  milk  and  baggage  business,  handled  by 
electric  storage  batterj^  motor  cars  making  regular  and  flag  stops,  the  time,  trip,  stop  and 
tariff  schedules  of  which  have  been  published,  and  annual  reports  of  revenues  of  both  of  which 
are  made  to  the  state  tax  commission,  may  be  regarded  in  its  operation  as  a  steam  commercial 
railroad  in  part  and  an  interurban  railroad  in  part,  notwithstanding  the  fact  that  receipts 
from  its  freight  business  is  much  greater  than  its  interurban  service,  and  as  such  it  is  sep- 
arately taxable  at  one  and  two-tenths  per  cent,  of  its  gross  receipts  from  its  interurban  service 
and   four  per  cent,   on   its   steam   commercial    service.     State   v.    Railway.    26    Dec.    264. 

Inasmuch    as    the    legislature    cannot    be    presumed    to    have    intended    that    the    question, 


THE   TAX    LAWS    OF   OHIO.  93 

whether  or  not  a  business  is  or  is  not  a  public  utility  business,  shall  be  left  to  the  discretionary 
determination  of  the  taxing  power,  and  in  view  of  the  clean  cut  definitions  comprehensive  of  the 
term  public  utility,  as  set  out  in  the  statutes,  the  question  as  to  whether  or  not  such  business 
constitutes  a  public  utility,  must  be  left  to  the  determination  of  the  court  in  a  quo  warranto  or 
injunction  proceeding,  and  therefore,  when  a  corporation  is  supplying  electric  light  or  power  to 
consumers,  as  set  out  in  section  5416,  General  Code,  whether  incidental  or  primary,  such  business 
shall  be  subjected,  by  the  taxing  authorities,  to  the  taxes  provided  for  public  utilities,  even 
though  it  is  supposed  that  the  powers,  in  so  conducting  such  business,  are  ultra  vires.  Re- 
gardless of  the  extent,  therefore,  to  which  a  corporation  may  be  engaged,  in  the  business  of 
furnishing  electricity  to  consumers,  regardless  of  the  fact  that  it  may  be  engaged  in  some 
other  principal  enterprise,  to  which  the  furnishing  of  electricity  is  subordinate,  regardless  of 
whether  the  furnishing  of  electricity  is  properly  incidental  to  such  other  enterprise,  or  is  virtually 
independent  thereof,  regardless  of  the  declared  purpose  of  the  corporation,  and  regardless 
of  the  question  of  ultra  vires,  such  company  is,  if  it  habitually  and  customarily  furnishes  electric 
current  to  consumers,  an  electric  light  company  within  the  meaning  of  section  5416,  General 
Code. 

Such  corporation,  therefore,  must  make  reports  to  the  tax  commission  and  pay  excise 
tax  on  its  gross  receipts.  Its  property  must  also  be  valued  for  tax  on  a  unit  basis  by  the  tax 
commission,  upon  property  reports  made  to  the  commission.  Such  corporation  is  not  re- 
quired to  make  annual  reports  to  the  commission  as  a  domestic  corporation  for  profit,  or 
as  a  foreign  corporation  for  profit,  doing  business  in  Ohio. 

The  gross  receipts  required  to  be  reported  to  the  tax  commission,  upon  which  the  excise  tax 
is  to  be  computed,  under  section  5417,  General  Code,  are  all  the  interstate  receipts  of  the 
corporation  so  engaged  in  the  operation  of  a  public  utility. 

Under  section  5419,  General  Code,  all  the  real  estate,  personal  property,  moneys  and  credits, 
owned  and  held  by  such  corporation,  within  this  state,  in  the  exercise  of  its  corporate  powers,  or 
as  incidental  thereto,  whether  such  property  or  any  portion  thereof  is  used  in  connection  with 
such  public  utility  business  or  not,  must  be  reported  and  valued  upon  the  unit  basis  by  the  tax 
commission.     A.   G.  R.   1913,  p.  546-547. 

The  term  "public  utility"  as  employed  in  the  tax  statutes,  is  an  artificial  term  and  is  not 
used  in  the  sense  generally  accorded  it.  Its  definition  is  that  set  out  in  section  5416,  General 
Code,  and  the  business  therein  enumerated  come  within  the  term,  regardless  of  whether  or  not 
they  are  capable  of  exercising  the  power  of  eminent  domain  or  other  powers  usually  considered 
incidental  to  public  service  corporations,  and  regardless  also  of  whether  or  not  such  business  is 
accompanied  by  the  privileges  usually  considered  as  accompanying  such  companies. 

The  term  "business,"  as  employed  in  these  statutes,  does  not  necessarily  contemplate  only 
utilities  for  profit.  This  is  shown  by  the  fact  that  certain  statutes  have  taken  the  precaution 
to  exempt  "public  utilities  not  operated  for  profit"  for  certain  purposes.     A.  G.  R.  1913,  p.  578. 


The  definition  of  "public  utility"  as  intended  by  the  tax  statutes  is  that  set  out  in  section 
5416,  General  Code,  and  does  not  depend  upon  any  tax  rights  defined,  or  upon  the  general 
understanding  of  the  term. 

When  persons  or  firms,  therefore,  who  own  an  office  building,  hotel,  apartment  house  or 
store  room,  are  engaged  in  the  business  of  supplying  to  two  or  more  tenants  or  others,  for  a 
separate  charge  therefor,  electricity  for  light,  heat  or  power  purposes,  or  water,  steam  or  heat, 
through  pipes  or  tubing,  for  the  purpose  of  either  heating  or  cooling,  such  persons  or  firms 
come  within  the  term  "public  utility"  as  contemplated  in  this  statute,  regardless  of  whether 
or  not  they  are  holding  themselves  out  to  the  public  as  producers  or  suppliers  of  these  com- 
modities. They  must,  therefore,  make  their  reports  and  pay  the  property  and  excise  tax  required 
of  public  utilities  in  this  state.     A.  G.  R.  1913,  p.  575. 


Where  a  number  of  telephone  instruments  and  secondary  wires  leading  thereto  are  con- 
nected with  a  switch  board,  such  constitutes  a  public  utility  and  renders  the  persons  who 
have  so  associated  themselves  for  the  purpose  of  transmitting  telephonic  messages  among 
themselves,  a  telephone  company  within  the  meaning  of  the  statutes.  The  tax  commission 
should  value  the  entire  system  as  a  unit  for  the  purpose  of  taxation  in  accordance  witli  the 
rule  laid  down  in  section  5456,  General  Code. 

Where  a  number  of  persons  own  wires  and  poles  separately,  these  being  connected  with  an 
exchange  by  means  of  a  single  wire  or  line,  such  an  arrangement  does  not  constitute  a  tele- 
phone  company. 

All  lines  connected  with  a  switch  board,  including  the  telephones  of  the  individuals  con- 
nected with  the  switch  board  should  be  included  by  the  switching  company  in  its  report  to  the 
Tax  Commission  and  should  be  valued  in  connection  with  the  other  property  of  the  switching 
company.     A.  G.  R.  1913,  p.  649. 

"Gross  receipts"  defined. 

Sec.  5417.  The  term  "gross  receipts"  shall  be  held  to  mean  and  include  the  entire 
receipts  for  business  done  by  any  person  or  persons,  firm  or  firms,  co-partnership  or 
voluntary  association,  joint  stock  association,  company  or  corporation,  wherever  organized 
or  incorporated,  from  the  operation  of  any  public  utility,  or  incidental  thereto  or  in 
connection  therewith.  The  gross  receipts  for  business  done  by  an  incorporated  company, 
engaged  in  the  operation  of  a  public  utility,  shall  be  held  to  mean  and  include  the  entire 
receipts  for  business  done  by  such  company  under  the  exercise  of  its  corporate  powers, 
whether  from  the  operation  of  the  public  utility  itself  or  from  any  other  business  done 
whatsoever.     (102  v.  224,  §41.) 

"Gross   earnings"  defined. 

Sec.  5418.  The  term  "gross  earnings"  shall  be  held  to  mean  and  include  the  entire 
earnings  for  business  done  by  any  person  or  persons,  firm  or  firms,  co-partnership  or 
voluntan,-  association,  joint  stock  association,  company  or  corporation,  wherever  organized 
or  incorporated,  from  the  operation  of  any  public  utility,  or  incidental  thereto,  or  in 
connection  therewith.     The  gross  earnings  for  business  done  by  an  incorporated  company, 


94  THE    TAX    LAWS    OF   OHIO. 

engaged  in  the  operation  of  a  public  utility,  shall  be  held  to  mean  and  include  the  entire 
earnings  for  business  done  by  such  company  under  the  exercise  of  its  corporate  powers, 
whether  from  the  operation  of  the  public  utility  itself  or  from  any  other  business  done 
whatsoever.     (102  v.  224,  §42.) 

Property    of    public    utility  'defined. 

Sec.  5419.  The  property  owned  or  operated  by  a  public  utility,  required  to  make 
return  to  the  commission  of  its'  property  to  be  assessed  for  taxation  by  the  commission, 
shall  be  deemed  and  held  to  include  such  utility's  plant  or  plants  and  all  real  estate 
necessary  to  the  daily  operations  of  the  public  utility  and  all  other  property,  moneys  and 
credits  owned  or  operated,  or  both,  by  it  wholly  or  in  part  within  this  state,  used  in 
connection  with  or  as  incidental  to  the  operation  of  the  public  utility,  whether  the  same 
be  held  in  common  or  by  the  individuals  operating  such  public  utility.  In  the  case  of 
incorporated  companies,  all  the  real  estate,  personal  property,  moneys  and  credits  owned 
and  held  by  such  corporation  within  this  state  in  the  exercise  of  its  corporate  powers,  or 
as  incidental  thereto,  whether  such  property,  or  any  portion  thereof,  is  used  in  connection 
with  such  public  utility  business  or  not,  shall  be  conclusively  deemed  and  held  to  be  the 
property  of  such  public  utility.     (102  v.  224,  §43.) 


CHAPTER  EIGHTEEN. 
PUBLIC  UTILITIES.     (Continued.) 

ASSESSMENT   OF   PUBLIC   UTILITIES    OTHER    THAN    EXPRESS,    TELEGRAPH-   AND 

TELEPHONE  COMPANIES. 


Section 

5420. 

5421. 

5422. 

5423. 

5424. 

5425. 

5426. 

5427. 

5428. 


5429. 
5430. 


Annual    statement    to    Commission. 

Must    be    signed    and    sworn   to. 

Contents    of    statement. 

Assessment   of   property   in    this   state. 

How    value    of    property    determined. 

What   property    shall    include. 

Company   interested   may   be   heard. 

Correction,    of    assessme'nts. 

\'alue   of   property    otherwise  assessed 

to   be   deducted. 
Assessment     of     steam     and     electric 

railroads. 
Apportionment     among     counties     and 

taxpaying   districts. 


Section 

5431.     Apportionment       of       divisions       and 
branches. 

5445.  Procedure  when  road  is  partly  in  an- 

other state. 
9045.     Taxation  of  road  partly  in  this  state. 

5446.  Apportionment    of    other    public    util- 

ities. 
54  47.      Certificate   to   County  Auditor. 
5448.     Assessment    must    b'e    placed    on    tax 

duplicate. 
5460.     Not    required    to    make    returns    under 

certain    sections    of    General    Code. 


Annual   statement   to   commission. 

Sec.  5420.  Each  public  utility,  as  defined  in  this  act,  except  express,  telegraph  and 
telephone  companies,  shall  annuall}-,  on  or  before  the  first  day  of  March,  make  and 
deliver  to  the  ta.x  commission  of  Ohio,  in  such  form  as  the  commission  may  prescribe,  a 
statement,  with  respect  to  such  utility's  plant  or  plants  and  all  property  owned  or  operated, 
or  both,  by  it  wholly  or  in  part  within  this  state.     (102  v.  224,  §44.) 

Statement  shall  be  under  oath. 

Sec.  5421.  Such  statement  shall  be  signed  and  sworn  to  under  the  oath  of  the  person 
constituting  such  public  utility,  if  a  person  or  under  the  oath  of  the  president,  secretary, 
treasurer,  superintendent  or  principal  accounting  officer  or  person  of  such  firm,  association 
or  corporation,  if  a   firm,  association  or  corporation.     (102  v.  224,  §    45.) 


Contents  of  statement. 

Sec.  5422.     Such  statement  shall  contain: 

1.  The  name  of  the  company. 

2.  The  nature  of  the  company,  whether  a  person  or  persons,  firm,  association  or 
corporation,  and  under  the  laws  of  what  state  or  country  organized. 

3.  The   location   of   its   principal   office. 

4.  The  name  and  postoffice  address  of  the  president,  secretary,  auditor  or  the  principal 
accounting  officer  or  person,  treasurer,  and  superintendent  or  general  manager. 

5.  The  name  and  postoffice  address  of  the  chief  officer  or  managing  agent  of  the 
company  in  this  state. 

6.  The  number  of  shares  of  the  capital  stock. 

7.  The  par  value  and  market  value,  or  if  there  is  no  market  value,  the  actual  valtie 
of  its  shares  of  stock  on  the  first  day  of  the  month  of  January  in  which  the  statement  is 
made :  the  amount  of  capital  stock  subscribed,  and  the  amount  thereof,  actually  paid  in. 

8.  A  detailed  statement  of  the  real  estate  owned  by  the  company  in  this  state,  where 
situated,  and  the  value  thereof  as  assessed  for  taxation,  making  separate  statements  of 
that  part  used  in  connection  with  the  daily  operations  of  the  company,  and  that  part  used 
otherwise,  if  any  such  there  be. 

9.  .\n  inventory  of  the  personal  jjroperty,  including  moneys,  investments  and  credits, 
owned  by  the  company,  in  this  state,  on  the  first  day  of  the  month  of  January  in  which 
the  statement  is  made,  where  situated,  and  the  value  thereof,  making  separate  statements 
of  that  part  used  in  connection  with  the  daily  operations  of  the  company,  and  that  part 
used  otherwise  if  any  such  there  be. 

10.  The  total  value  of  the  real  estate  owned  by  the  company  and  sitiiated  outside 
of  this  state,  making  separate  statements  of  that  part  used  in  connection  with  the  daily 
operations  of  the  company,  and  that  part  used  otherwise  if  any  such  there  be. 

11.  The   total    value   of    the   personal    property    owned    by    the    company   and    situated 

(95) 


96  THE   TAX    LAWS   OF   OHIO. 

outside  of  this  state,  making  separate  statements  of  that  part  used  in  connection  with  the 
daily  operations  of  the  company,  and  that  part  used  otherwise  if  any  there  be. 

12.  The  'total  amount  of  bonded  indebtedness  and  of  indebtedness  not  bonded;  the 
gross  receipts  for  the  preceding  calendar  year  from  any  and  all  sources,  and  the  gross 
expenditures   for  the  preceding  calendar  year. 

13.  In  the  case  of  street,  suburban  or  interurban  railroad  companies,  and  railroad 
companies,  such  statements  shall  also  give : 

(a)  The  whole  length  of  their  lines  and  the  length  of  so  much  of  their  line  as  is 
without  and  is  within  this  state,  including  branches  in  and  out  of  the  state,  which  shall 
include  lines  and  branches  such  companies  control  and  use  under  lease  or  otherwise. 

(b)  The  railway  track  in  each  county  in  the  state,  through  which  it  runs;  giving 
the  whole  number  of  miles  of  road  in  the  county,  including  the  track  and  its  branches 
and  side  and  second  tracks,  switches,  and  turnouts  therein  and  the  true  and  actual  value 
per  mile  of  such  railway  in  each  county,  stating  the  valuation  of  main  track,  second  or 
other  main  tracks,  branches,  sidings,  switches  and  turnouts,  separately. 

(c)  Such  statement  as  to  character,  classes,  number,  amounts,  values,  locations, 
ownership  or  control  and  use  of  rolling  stock  as  the  commission  may  require. 

(d)  The  depots,  station  houses,  section  houses,  freight  houses,  machine  and  repair 
shops  and  machinery  therein,  and  all  other  buildings,  structures  and  appendages  connected 
thereto  or  used  therewith,  including  tool  houses,  and  the  tools  usually  kept  therein,  together 
with  telegraph  and  telephone  lines  owned  or  used,  and  the  true  and  actual  value  of  all 
buildings  and  structures,  and  all  such  machinery,  tools  and  appendages,  including  such 
telegraph  and  telephone  lines;  and  the  true  and  actual  value  thereof  in  each  county  in  this 
state  in  which  it  is  located. 

(e)  The  gross  earnings  for  the  year,  including  earnings  from  telegraph  lines,  which 
shall  be  stated  separately,  on  the  whole  length  of  the  road,  including  the  branches  thereof, 
in  and  out  of  the  state,  and  also  such  earnings  within  this  state  on  way  freight  and 
passengers. 

14.  In  case  of  pipe  line,  gas,  natural  gas,  waterworks  and  heating  or  cooling  companies, 
such  statement  shall  also  show : 

(a)  The  number  of  miles  of  pipe  line  owned,  leased  or  operated  within  this  state, 
the  size  or  sizes  of  the  pipe  composing  such  line,  and  the  material  of  which  such  pipe  is 
made; 

(b)  If  such  pipe  line  be  partly  within  and  partly  without  this  state,  the  whole_ number 
of  miles  thereof  within  this  state  and  the  whole  number  of  miles  without  this  state, 
including  all  branches  and  connecting  lines  in  and  out  of  this  state ; 

(c)  The  length,  size  and  true  and  actual  value  of  such  pipe  line  in  each  county  of 
this  state,  including  in  such  valuation  the  main  line,  branches  and  connecting  lines,  and 
stating  the  different  value  of  the  pipe  separately; 

(d)  Its  pumping  stations,  machine  and  repair  shops  and  machinery  therein,  tanks, 
storage  tanks  and  all  other  buildings,  structures  and  appendages  connected  or  used  there- 
with, including  telegraph  and  telephone  lines  and  wires,  and  the  true  and  actual  value  of 
all  such  stations,  shops,  tanks,  buildings,  structures,  machinery  and  appendages  and  of 
such  telegraph  and  telephone  lines,  and  the  true  and  actual  value  thereof  in  each  county 
in  this  state  in  which  it  is  located ;  and  the  number  and  value  of  all  tank  cars,  tanks, 
barges,  boats  and  barrels.     (102  v.  224,  §46.) 

Assessment;   when  made. 

Sec.  5423.  On  the  second  Monday  of  June  of  each  year,  the  commission  shall 
ascertain  and  assess,  at  its  true  value  in  money,  all  the  property  in  this  state  of  each  such 
public  utility,  subject  to  the  provisions  of  this  act,  other  than  express,  telegraph  and 
telephone  companies.     (102  v.  224,  §  47.) 

This  and  the  following  sections  are  held  to  be  constitutional :  Sanford  v.  Poe,  69  Fed. 
546,    16    C.    C.   A.    305,    9    O.    F.    D.    50. 

For  decisions  under  former  statutes  on  the  subject  of  the  equalization  of  the  property  o^ 
railroads,   see   State,   ex  rel.,  v.   Board   of  Equalization,    65   O.   S.    544. 

How  assessment   shall  be   made. 

Sec.  5424.  In  determining  the  value  of  the  property  of  each  such  public  utility  to  be 
assessed  and  taxed  within  the  state,  the  commission  shall  be  guided  by  the  value  of  the 
property  as  determined  by  the  information  contained  in  the  sworn  statements  made  by 
the  public  utility  to  the  commission  and  such  other  evidence  and  rules  as  will  enable  it  to 
arrive  at  the  true  value  in  money  of  the  entire  property  of  such  public  utility  within  this 
state,  in  the  proportion  which  the  value  of  such  property  bears  to  the  value  of  the  entire 
property  of  such  public  utility.     (102  v.  224,  §  48.) 


THE   TAX    LAWS    OF   OHIO.  97 

Property   to   be  assessed. 

Sec.  5425.  The  property  of  such  public  utihties  to  be  so  assessed  by  the  commission 
shall  be  all  the  property  thereof,  as  defined  in  section  forty-three  [G.  C.  §  5419]  of  this 
act.     (102  V.  224.  §  49.) 

Hearing. 

Sec.  5426.  Before  the  assessment  of  such  property  each  of  such  public  utilities  shall 
have  the  right,  upon  written  application,  to  appear  before  the  commission  and  to  be  heard 
in  the  matter  of  the  valuation  of  its  property   for  taxation.     (102  v.  224,  §  50.) 

Corrections. 

Sec.  5427.  Between  the  date  herein  fixed  for  tlic  assessment  of  the  property  of  any 
such  public  utility  for  taxation  by  the  commission,  and  the  date  herein  fixed  for  the 
certification  by  it  of  the  apportioned  value  to  the  county,  or  to  the  several  counties  as 
herein  provided,  the  commission  may,  on  the  application  of  such  public  utility  or  any 
person  interested  therein,  or  on  its  own  motion,  correct  the  assessment  or  valuation  of  its 
property  in  such  manner  as  will  in  its  judgment  make  the  valuation  thereof  just  and  equal. 
(102  v.'224,  §  51.) 

Deductions. 

Sec.  5428.  The  commission  shall  deduct  from  the  total  value  of  the  property  of  each 
of  such  public  utilities  in  this  state,  as  assessed  by  it,  the  value  of  the  real  property  owned 
by  such  public  utilities,  if  any  there  be,  as  otherwise  assessed  for  taxation  in  this  state, 
and  shall  justly  and  equitably  equalize  the  relative  values  thereof.     (102  v.  224,  §  52.) 

Valuation  of  railroad  properties. 

Sec.  5429.  The  commission  shall  ascertain  all  of  the  personal  property,  roadbed, 
stations,  power  houses,  poles,  wires,  water  and  wood  stations  and  real  estate  necessary  to 
the  daily  running  operations  of  the  road,  moneys  and  credits  of  each  railroad  company 
and  each  suburban  or  interurban  railroad  company,  having  any  line,  or  road,  or  part 
thereof  in  this  state  and  the  undivided  profits,  reserved  or  contingent  fund  of  the  company, 
whether  in  moneys,  credits,  or  in  any  manner  invested,  and  the  actual  value  thereof  in 
money,  and  also  locomotives,  motors  and  cars  not  belonging  to  the  company,  but  hired  for 
its  use  or  run  under  its  control  on  its  road  by  a  sleeping  car  company  or  other  company. 
Such  rolling  stock  not  belonging  to  it,  but  under  its  control,  may  be  returned  by  such 
public  utility  separate  from  its  own  pronerty,  and  if  so  returned  the  commission  shall  fix 
the  valuation  of  such  property  separately,  but  must  include  the  amount  in  the  aggregate 
valuation.     (102  v.  224,  §  53.) 

The  side  tracks  of  a  railroad  company,  which  are  in  daily  use  for  the  loading  and  unload- 
ing: of  freight,  and  ground  purchased  for  the  purpose  of  establishing  a  connection  track  with 
anotlier  railroad,  do  not  constitute  real  estate,  structures  or  stationary  pefrsonal  property  to 
be  "localized"  for  taxation,  but  should  likewise  be  "averaged"  for  taxation  over  the  entire 
road.  Such  being  the  status  of  railroad  property  of  this  character,  the  auditor  cannot,  after 
having  ascertained  its  value  under  this  section,  again  tax  it  as  omitted  property,  nor  can  he 
trea'  it  as  omitted  property  which  has  escaped  taxation,  nor  would  he  be  justified  in  again 
placing  it  on  the  duplicate"  on  the  erround  that  his  action  was  in  effect  a  revaluation  or  a 
correction  of  an  undervaluation:  Railway  v.  Hynicka,  4  O.  N.  P.  (N.  S.)  345,  17  O.  D.  (N.  P.) 
163    lafllirmed,   without   report,    Hynicka  v.   Railway,   77   O.    S.    628]. 

The  bridge  of  the  Cincinnati  Southern  Railway  which  spans  the  Ohio  river,  together  with 
the  viaduct  or  trestle  leading  up  to  it,  constitutes,  with  the  underlying  ground,  a  part  of  the 
"roadbed,"  and  is  property  necessary  to  the  daily  operation  of  the  road,  and  there  being  no 
adilitional  charge  to  shippers  or  passengers  on  account  of  the  use  of  this  bridge  and  via- 
duct, it  should  be  taxed  with  the  remainder  of  the  road  as  a  unit  and  "averaged"  over 
the  entire  road:  Railway  v.  Hynicka,  4  O.  N.  P.  (N.  S.)  345,  17  O.  D.  (N.  P.)  163  faffirmed, 
-svithout    report.    Hvnicka   v.    Railway,    77    O.    S.    628.] 


If  a  road  ujion  the  Ohio  side  of  the  Ohio  river  is  leased  by  a  road  upon  the  Kentucky 
side  of  the  Ohio  river,  and  connected  by  a  bridge  and  the  road  is  appraised  according  to 
mileage,  the  auditor  of  the  county  in  which  an  expensive  approach  to  the  bridge  has  been 
located  and  toll  taken,  may  list  such  approach  for  taxation  as  a  separate  structure  :  Cowen 
v.   Aldridge,   114    Fed.   44,   51    C.   C.   A.   670,   14   O.    F.   D.    21. 

The  "roadbed"  and  "realty  necessary  to  the  daily  running  operations  of  the  road"  are 
to  be  treated  as  personal  property  for "  purposes  of  ta.xation  by  this  section  :  Railway  v. 
Hvnicka,  4  O.  N.  P.  (N.  S.)  345,  17  O.  D.  (N.  P.)  163  [affirmed,  without  report  Hynicka  v. 
Railway,    77    O.    S.    628]. 

The  personal  T)roperty  to  be  appraised  by  the  auditors  includes  the  roadbed,  water  sta- 
tions, credits,  undivided  profits  and  the  like  in  this  state,  and  the  valuation  thus  obtained 
is  to  be  apportioned  among  the  counties  in  compliance  with  G.  C.  §  5430  :  Lee  v.  Sturges, 
46   O.   S.   153. 

Apportionment.  ' 

Sec.  5430.  The  value  of  such  property,  moneys  and  credits  of  each  of  such  street, 
suburban  and  interurban  railroad  and  railroad  companies,  as  found  and  determined  by  the 


98  THE    TAX    LAWS    OF    OHIO. 

commission,  shall  be  apportioned  by  the  commission  among  the  several  counties  through 
which  the  road,  or  any  part  thereof,  runs,  so  that  to  each  county  and  to  each  taxing  district 
therein,  shall  be  apportioned  such  part  thereof  as  will  equalize  the  relative  value  of  the 
real  estate,  structures  and  stationary  personal  property  of  such  company  therein,  in 
proportion  to  the  whole  value  of  the  real  estate,  structures  and  stationary  personal  property 
of  the  company  in  this  state;  and  so  that  the  rolling  stock,  main  track,  roadbed,  power 
houses,  poles,  wires,  supplies,  moneys  and  credits  of  the  company  shall  be  apportioned  in 
like  proportion  that  the  length  of  the  road  in  such  county  bears  to  the  entire  length 
thereof  in  all  the  counties,  and  to  each  city,  village  and  district  or  part  thereof  therein. 
(102  V.  224,  §  54.) 

If  a  railroad  runs  through  a  taxing  distrift,  wliicli  i.s  created  under  the  one-mile  assess- 
ment pike  law  (.see  G.  C.  §  7232,  et  seq.),  it  is  subject  to  taxation  proportionally:  Railroad 
V.    Commissioners,    48    O.    S.    249. 

Apportionment  v/hen  line  divided  into   separate   divisions. 

Sec.  5431.  If  the  line  of  such  company  is  divided  into  separate  divisions  or  branches, 
so  much  of  the  rolling  stock  thereof  as  belongs  to  or  is  used  solely  upon  such  divisions  or 
branches  shall  Ijc  apportioned  in  like  manner  to  the  county,  or  counties,  and  to  each  taxing 
district  therein,  through  which  such  branch  or  division  runs.  The  commission  shall  certify 
to  each  such  county  auditor  such  apportionment.     ( 102  v.  224,  §  55.) 

The  expression  "belongs  to"  with  reference  to  divisions  or  branches  of  the  road,  refers 
to  cases  where  a  branch  is  equipped  separately:    State,   ex  rel.,   v.   Aldridge,   66   O.   S.   598. 

Valuation   when   part   of  road   is   in   another   state.  , 

Sec.  5445.  When  a  street,  suburban  or  interurban  railroad  or  railroad  company  has 
part  of  its  road  in  this  state  and  part  thereof  in  another  state  or  states,  the  commission 
shall  take  the  entire  value  of  such  property,  moneys  and  credits  of  such  public  utility  so 
found  and  determined,  in  accordance  with  the  provisions  of  this  act,  and  divide  it  in  the 
proportion  the  length  of  the  road  in  this  state  bears  to  the  whole  length  thereof,  and 
determine  the  principal  sum  for  the  value  of  the  road  in  this  state  accordingly,  equalizing 
the  relative. value  thereof  in  this  state.     (102  v.  224,  §  56.) 

Applied,  cited,  construed,  referred  to,  etc.,  Lee  v.  Sturges,  46  O.  S.  153 ;  Cincinnati  v. 
Railway,   11   Dec.   Rep.    667,    28    Bull.    276. 

The  expression  "such  property"  refers  back  to  G.  C.  §  5423,  but  it  does  not  create  an 
exemption  in  favor  of  property  which  is  not  necessary  for  the  daily  running  operations  of 
sucli  road:  Railway  v.  Hynicka,  4  O.  N.  P.  (N.  S.)  345,  17  O.  D.  (N."P.)  163  [afflrmed,  with- 
out report,   Hynicka  v.   Railway,    77   O.    S.    628.] 

Taxation    of    Road    Partly    in    This    State. 

Sec.  9045.  That  part  of  the  road  of  such  consolidated  company  in  this  state,  and 
all  its  real  and  personal  property  therein,  shall  be  listed  for  taxation  and  taxed  in  the 
same  manner  as  the  road  and  property  of  other  railroad  companies  in  this  state.  To 
ascertain  the  proportion  of  the  rolling  machinery  subject  to  taxation  here,  the  officer 
listing  it  shall  ascertain  the  value  of  all  the  rolling  machinery  of  the  company,  and  re- 
turn a  sum  bearing  such  proportion  to  the  value  of  the  whole,  as  the  length  of  the  line 
of  such  road  in  this  state  bears  to  the  length  of  the  whole  line.      (R.   S.   Sec.  3387.) 

The  shares  of  such  consolidated  corporations  which  are  held  in  Ohio  are  subject  to 
taxation   in   this   state:     Lee  v.    Sturges;     Insurance   Co.    \.    Ratterman,    46   O.    S.    153. 

Apportionment   of  other  public   utilities. 

Sec.  5446.  The  commission  shall  apportion  the  value  of  the  property  of  all  other 
public  utilities  assessed  according  to  the  provisions  of  this  act  as  follows  : 

(a)  When  all  the  property  of  such  public  utility  is  located  within  the  limits  of  a 
county,  the  assessed  value  thereof  shall  be  apportioned  by  the  commission  between  the 
several  taxing  districts  therein,  in  the  proportion  which  the  property  located  within  the 
taxing  district  in  question,  bears  to  the  entire  value  of  the  property  of  such  public  utility, 
as  ascertained  and  valued  as  herein  provided,  so  that,  to  each  taxing  district  there  shall  be 
apportioned  such  part  of  the  entire  valuation  as  will  fairly  equalize  the  relative  value  of 
the  property  therein  located,  to  the  whole  value  thereof. 

(b)  When  the  property  of  such  public  utility  is  located  in  more  than  one  county  in 
this  state,  the  assessed  value  thereof  shall  be  apportioned  by  the  commission  between  the 
several  counties  and  the  taxing  districts  therein,  in  the  proportion  which  the  property 
located  therein,  bears  to  the  entire  value  of  the  property  of  such  public  utility  as 
ascertained  and  valued,  as  herein  provided,  so  that  to  each  county  and  each  taxing  district 
therein,  there  shall  be  apportioned  such  part  of  the  entire  valuation  as  will  fairly  equalize 
the  relative  value  of   the  property  therein   located  to  the  whole  value  thereof. 


THE    TAX    LAWS    OF   OHIO.  99 

(c)  When  the  .property  of  such  pu!ilic  utility,  required  to  be  assessed  by  the 
provisions  of  this  act,  is  located  in  more  than  one  state,  the  assessed  vahie  thereof  shall 
be  apportioned  by  the  commission  in  such  manner  as  will  fairly  and  equitably  determine 
the  principal  sum  for  the  value  thereof  in  this  state,  and  after  ascertaining  such  value  it 
shall  be  apportioned  by  the  commission,  as  herein  provided.     (102  v.  224,  §  57.) 

Certificate    to    county    auditors. 

Sec.  5447.  On  the  second  Monday  of  July,  the  commission  shall  certify  such  appor- 
tionment to  the  auditor  of  each  countv  in  which  anv  of  the  property  of  the  public  utility 
is  located.     (102  v.  224,  §  58.) 

Entry  on  tax  duplicate. 

Set.  5448.  The  county  auditor  shall  place  the  apportioned  value  on  the  tax  list  and 
duplicate  and  taxes  shall  be  levied  and  collected  thereon,  in  the  same  manner  and  at  the 
same  rate,  as  other  personal  property  in  the  taxing  district  in  question.     (102  v.  224,  §  59.) 

Not  required  to  make  returns  under  certain  sections  of  General  Code. 

Sei".  5460.  Public  utilities  shall  not  be  required  to  make  returns  under,  nor  be  governed 
by  the  provisions  of  sections  fifty-four  hundred  and  four,  fifty-four  hundred  and  five  and 
fifty-four  hundred  and  six  of  the  General  Code.     (102  v.  224,  §71.) 


CHAPTER  NINETEEN. 
PUBLIC  UTILITIES.     (Continued.) 

ASSESSMENT    OF    EXPRESS,    TELEGRAPH    AND    TELEPHONE    COMPANIES. 

Section  Section 

5449.  Annual    statement    by    express,     tele-  5454.     Corrections. 

phone   and   telegraph   companies.  5455.     Deductions. 

5450.  Contents;     what   statement   sliall   con-  5456.     Apportionment. 

tain.  5457.  Apportionment     of     value    of    express 

5451.  Assessment  of  values.  companies. 

5452.  Ho-w  determined.  5458.  Certificate  to  county  auditors. 

5453.  Hearing.  5459.  How  taxes  levied. 

Annual  statement  to  commission. 

Sec.  5449.  On  or  before  the  first  day  of  March,  annually,  every  telegraph  and  tele- 
phone company,  doing  business  in  this  state,  under  the  oath  of  the  person  constituting 
such  company,  if  a  person,  or  under  the  oath  of  the  president,  secretary,  treasurer,  superin- 
tendent or  chief  officer  in  this  state  of  such  association  or  corporation,  if  an  association  or 
corporation  shall  make  and  file  with  the  commission  a  statement  in  such  form  as  the 
commission  may  prescribe.  Every  express  company  shall  make  and  file  such  statement  on 
or  before  the  first  day  of  August  annually.     (106  v.  571.)     Sec.  102  v.  224,  §  60. 

Cpntents  of  statement. 

Sec.  5450.    Such  statement  shall  contain : 

1.  The  name  of  the  company. 

2.  The  nature  of  the  company,  whether  a  person  or  persons,  or  association  or 
corporation,  and  under  the  laws  of  what  state  or  country  organized. 

3.  The  location  of  its  principal  office. 

4.  The  name  and  postoffice  address  of  the  president,  secretary,  auditor,  treasurer  and 
superintendent  or  general  manager. 

5.  The  name  and  postoffice  address  of  the  chief  officer  or  managing  agent  of  the 
company  in  this  state. 

6.  The  number  of  shares  of  the  capital  stock. 

7.  The  par  value  and  market  value,  or  if  there  is  no  market  value,  the  actual  value 
of  its  shares  of  stock  on  the  thirty-first  day  of  the  month  of  December,  next  preceding 
and  the  amount  of  its  capital  stock  subscribed  and  the  amount  thereof  actually  paid  in, 
except,  that  in  case  of  express  companies  who  shall  state  such  value  on  the  thirtieth  day 
of  the  month  of  June  next  preceding. 

8.  A  detailed  statement  oi  the  real  estate  owned  by  the  company  in  this  state,  where 
situated,   and  the  value  thereof  as  assessed   f'or  taxation. 

9.  A  full  and  correct  inventory  of  the  personal  property,  including  moneys  and 
credits,  owned  by  the  company  in  this  state  on  the  thirty-first  day  of  the  month  of 
December  next  preceding,  where  situated,  and  the  value  thereof,  except,  that  in  the 
case  of  express  companies  such  inventory  shall  be  of  such  property  owned  on  the  thirtieth 
day  of  the  month  of  June  next  preceding. 

10.  The  total  value  of  the  real  estate  owned  by  the  company  and  situated  outside 
of  this  state. 

11.  The  total  value  of  the  personal  property  owned  by  the  company  and  situated 
outside  of  this  state. 

12.  The  total  amount  of  bonded  indebtedness  and  of  indebtedness  not  bonded;  the 
gross  receipts  from  whatever  source  derived  or  business  wherever  done,  for  the  year 
ending  on  the  thirty-first  day  of  December  next  preceding;  and  the  total  gross  expenditures 
for  such  year,  except,  that  in  case  of  express  companies  such  statement  shall  be  made  of 
the  gross  receipts  for  the  year  ending  on  the  thirtieth  day  of  June  next  preceding,  and 
the  total  gross  expenditure  for  such  year. 

13.  In  the  case  of  telegraph  and  telephone  companies,  such  statements  shall  also  set 
forth,  the  whole  length  of  their  lines,  and  the  length  O'f  so  much  of  their  lines  as  is 
without  and  is  within  this  state,  which  shall  include  the  lines  such  telegraph  and  telephone 
companies  control  and  use  under  lease  or  otherwise  and  the  miles  of  wire  in  each  taxing 
district  in  this  state. 

15.     In   the   case   of    express   companies,    such    statement    shall   also    contain   the   entire 

(100) 


THE    TAX    LAWS    OF   OHIO.  Id 

receipts  including  all  sums  earned  or  charged,  whether  actually  Teceiveci  oi- '''4T,ot,-  .from 
whatever  source  derived,  for  business  done  within  this  state,  for  the  year  ending  the 
thirtieth  day  of  June,  for  and  on  account  of  such  company,  including  the  company's  pro- 
portion of  gross  receipts  for  business  done  by  it  within  this  state  in  connection  with  other 
companies,  rirms.  corporations,  persons,  or  associations,  excluding  therefrom  all  receipts 
derived  wholly  from  interstate  business  or  business  done  for  the  federal  government. 
Such  statement  shall  also  contain  the  total  gross  receipts  of  such  company,  for  such 
period,   from  business  done  within  this  state. 

16.  In  the  case  of  express  companies,  the  gross  receipts  for  the  year  ending  thirtieth 
day  of  June,  from  whatever  source  derived,  of  each  office  within  this  state,  giving  the 
name  of  each  office  in  this  state. 

17.  In  the_  case  of  express  companies,  such  statement  shall  also  contain  the  whole 
length  of  the  line  of  rail  and  water  routes,  over  which  the  company  did  business  on  the 
thirtieth  day  of  June  and  the  length  of  so  much  of  such  lines  of  land  and  water  transporta- 
tion as  is  without  and  within  this  state,  naming  the  lines  within  this  state.  (106  v  591  ) 
See  102  v.  224,  §  61. 

Assessment   of  values. 

Sec.  5451.  On  the  tirst  Monday  in  July  of  each  year,  the  commission  shall  ascertain 
and  assess  the  value  of  the  property  of  the  telegraph  and  telephone  companies  in  this 
state,  except  that  in  the  case  of  express  companies  the  commission  shall  ascertain  and 
assess  such  value  on  the  first  Monday  of  September  of  each  vear.  (106  v.  572.)  See 
102  v.  224,  §  62. 

How  determined. 

Sec.  5452.  In  determining  the  value  of  the  property  of  such  companies  in  this  state, 
to  be  taxed  within  the  state  and  assessed  as  herein  provided,  the  commission  shall  be 
guided  by  the  value  of  the  property  as  determined  by  the  value  of  the  entire  capital  stock 
of  the  companies,  and  such  other  evidence  and  rules  as  will  enable  such  commission  to 
arrive  at  the  true  value,  in  money,  of  the  entire  property  df  such  companies  within  this 
state,  in  the  proportion  which  such  property  bears  to  the  entire  property  of  the  companies, 
as  determined  by  the  value  of  the  capital  stock  thereof,  and  such  other  evidence  and  rules. 
vl02  V.  224,  §  63.) 

The  property  of  a  corporation  may  be  regarded  in  the  aggregate,  as  a  unit,  an  entirety,  as 
a  plant  designed  for  a  specific  object ;  and  its  value  may  be  estimated  not  in  parts,  but  taken 
as  a  whole.  State  ex  rel.  v.  Jones,  54  Ohio  State  492.  Express  Company  v.  Auditor,  165  U.  S. 
174.     Express  Company  v.  Auditor,  166   U.   S.   185. 

Hearing. 

Sec.  5453.  Before  the  assessment  of  the  property  of  any  express,  telegraph  or  tele- 
phone company  is  determined,  any  company  or  person  interested  shall  have  the  right,  on 
written  application,  to  appear  before  the  commission  and  be  heard  in  the  matter  of  the 
valuation  of  the  property  of  any  company  for  taxation.     (102  v.  224,  §  64.) 

Corrections. 

Sec.  5454.  Between  the  date  herein  fixed  for  the  assessment  of  the  property  of  any 
such  company  for  taxation  by  the  commission,  and  the  date  herein  fixed  for  the  certification 
by  the  commission  of  the  apportioned  valuation  to  the  several  counties,  the  commission  may, 
on  the  application  of  any  interested  person  or  company,  or  on  its  own  motion,  correct  the 
assessment  or  valuation  of  the  property  of  any  such  company,  in  such  manner  as  will,  in 
its  judgment,  make  the  valuation  thereof  just  and  equal.     (102  v.  224,  §  65.) 

Errors  in  assessing  the  tax  cannot  be  corrected  by  the  courts  until  the  remedies  pro- 
vided by  statute  for  obtaining  such  correction  have  first  been  exhausted  :  State  v.  Express 
Co.,  2  O.  N.  P.   98.  3  O.  D.    (N.  P.)    326  [affirmed.  Express  Co.  v.   State,   55  O.   S.   69]. 

Deductions. 

Sec.  5455.  The  commission  shall  deduct  from  the  total  value  of  the  property  of  each 
express,  telegraph  and  telephone  company  in  this  state,  the  value,  as  assessed  for  taxation 
of  any  real  estate  situated  within  this  state  and  owned  by  such  company.     (102  v.  224,  §  66.) 

Apportionment. 

Sh''.  5456.  The  value  of  the  property  of  telegranh  and  telephone  companies  of  this 
state,  after  deducting  the  value  of  the  real  estate,  shall  be  apportioned  by  the  commission 
among  the  several  counties  through  or  into  which  the  lines  di  such  telegraph  or  telephone 
companies  run,  so  that  to  each  county  shall  be  apportioned  such  part  of  the  entire  valuation 


102  THE   TAX    LAWS    OF   OHIO. 

a^  will-,  eaualki  t&d  relative  value  of  the  property  of  the  company  therein,  in  proportion 
to  the  whole  value  of  the  property  of  the  company  in  the  state,  and  in  the  proportion 
that  the  length  of  the  lines  of  wire  owned  by  the  company  in  the  county,  bears  to  the  whole 
length  of  the  lines  of  wire  in  all  the  counties  in  the  state,  and  to  each  city,  village  and 
taxing-  district,  or  part  thereof,  therein.     (102  v.  224,  §  67.) 

Apportionment   of  value  of  express   companies. 

Sec.  5457.  The  vakie  of  the  property  of  express  companies  shall  be  apportioned  by 
the  commission  among  the  several  counties  in  which  the  company  does  business,  in  the 
proportion  that  the  gross  receipts  in  each  county,  bear  to  the  entire  gross  receipts  in  all 
the  counties  in  the  state,  and  to  each  city,  village  and  taxing  district,  or  part  thereof, 
therein.     ( 102  v.  224,  §  68.) 

Apportionments  certified  to  county  auditors. 

Sec.  5458.  On  the  second  Monday  of  July,  the  commission  shall  certify  to  the  county 
auditor  the  amount  apportioned  to  his  county  and  to  each  city,  village,  township  or  other 
taxing  district  therein,  except  that  in  the  case  oif  e.xpress  companies  the  commission  shall 
so  certify  on  tlie  third  Monday  of  September.     (106  v.  573.)      See  102  v.  224,  §  69. 

How   taxes   levied. 

Sec.  5459.  The  county  auditor  shall  place  the  apportioned  valuation  on  the  tax  list 
and  duplicate,  and  taxes  shall  be  levied  and  collected  thereon,  at  the  same  rate  and  in  the 
same  manner,  as  taxes  are  levied  and  collected  on  other  personal  property  in  the  taxing 
district  in  question.     (102  v.  224,  §  70.) 


CHAPTER  TWENTY. 

PUBLIC  UTILITIES.     (Continued.) 

EXCISE  TAX.  —  SLEEPING   CAR,   FREIGHT  LINE  AND   EQUIPMENT   COMPANIES. 


Sexttion 

5462.  Annual    statement   to    Commission. 

5463.  Contents    of   statement. 

5464.  Further    statement. 

5465.  Method    of    fixing    assessments. 


Section 

5466.  Company   may   be   heard. 

5467.  Review  and   correction  of  finding. 

5468.  Certificate  to  state  auditor. 

5469.  Collection  of  tax. 


Verified   statement. 

Skc.  5462.  Annually,  between  the  first  and  thirty-first  days  of  May,  every  sleeping 
car,  freight  line  and  equipment  company,  doing  business  or  owning  cars  which  are  operated 
in  this  state,  shall,  under  the  oath  of  the  person  constituting  such  company,  if  a  person,  or 
under  the  oath  of  the  president,  secretary,  treasurer,  superintendent  or  chief  officer  in  this 
state  of  such  association  or  corporation,  if  an  association  or  corporation,  make  and  file 
with  the  commission  a  statement  in  such  form  as  the  commission  may  prescribe.     (102  v.  224, 

Statement   shall  contain;    what. 

Skc.  5463.     Such  statement  shall  contain  : 

1.  The  name  of  the  company. 

2.  The  nature  of  the  company,  whether  a  person  or  persons  or  association  or 
corporation,  and  under  the  laws  of  what  state  or  country  organized. 

3.  The  location  of  its  principal  office. 

4.  The  name  and  postoffice  address  df  the  president,  secretary,  auditor,  treasurer 
and  superintendent  or  general  manager. 

5.  The  name  and  postoffice  address  of  the  chief  officer  and  managing  agent  of  the 
company  in  this  state. 

6.  The  number  of  shares  of  capital  stock. 

7.  The  par  and  market  value,  or,  if  there  is  no  market  value,  the  actual  value  of  the 
shares  of  stock  on  the  first  day  of  May. 

8.  .-^  detailed  statement  of  the  real  estate  owned  by  the  company  in  this  state,  where 
situated,  and  the  value  thereof  as  assessed  for  taxation. 

9.  The  total  value  of  the  real  estate  owned  by  the  company  and  situated  outside 
of  this  state. 

10.  The  whole  length  of  the  lines  o/f  railway  over  which  the  company  runs  its  cars, 
and  the  length  of  so  much  of  such  lines  as  is  without  and  is  within  this  state. 

11.  The  whole  number  and  value  of  the  cars  owned  or  leased  by  the  company 
classifying  the  cars  according  to  kind,  and  the  daily  average  number  of  cars  operated  in 
this  state.     (102  v.  224,  §  74.) 

Equipment    company;    statement    to    contain    what. 

Skc.  5464.  In  the  case  of  an  equipment  company,  such  statement  shall  also  contain 
the  whole  number  and  value  of  the  cars  owned  and  leased  by  the  company,  classifying 
the  cars  according  to  kind:  the  whole  length  of  the  lines  of  railway,  wherever  located, 
operated  by  the  companies,  naming  them,  to  which  cars  owned  by  such  equipment  company 
are  leased,  and  the  length  of  so  nnich  of  such  lines  as  is  without  and  within  this  state, 
giving  the  name  and  location  of  the  lines  wholly  or  partially  within  this  state.  102  v.  224, 
§  75. 


Valuation. 

Si-:c.  5465.  On  the  first  .Monday  in  July,  the  commission  shall  ascertain  and  determine 
the  amount  and  value  of  the  i)roportion  otf  the  capital  stock  of  sleeping  car,  freight  line 
and  equipment  companies,  representing  capital  and  property  of  such  companies  owned  and 
used  in  this  state,  and  in  so  determining  shall  be  guided  in  each  case  by  the  proportion 
of  the  capital  stock  of  the  company  representing  rolling  stock,  which  the  miles  of  railroad 
over  which  such  company  runs  cars,  or  its  cars  are  run  in  this  state,  bear  to  the  entire 
number   of   miles   in   this   state   and   elsewhere   over   which   such   cotnpany   runs   cars,   or   its 

(103) 


I04  THE   TAX    LAWS    OF   OHIO. 

cars  are  run,  and  such  other  rules  and  evidence  as  will  enable  the  commission  to  determine, 
fairly  and  equitably,  the  amount  and  value  of  the  capital  stock  of  such  company  representing 
capital  and  property  owned  and  used  in  this  state.     (102  v.  224,  §  16. 

Under  the  terms  of  the  statutes,  only  the  rolling  stock  of  freight  line  companies  is  to  be 
assessed  for  taxation  by  the  tax  commission ;  the  other  property  being  returned  locally.  A  G  R 
1913,  p.  611.  ^  .      .      . 

Hearing. 

Sec.  5466.  Before  the  amount  and  value  of  the  capital  stock  of  any  company 
representing  capital  and  property  owned  and  used  in  this  state  is  determined,  any  company 
or  person  interested  shall  have  the  right,  on  written  application,  to  appear  before  the 
commission  and  be  heard  in  the  matter  of  such  determination.     (102  v.  224,  §  11.') 

Corrections. 

Sec.  5467.  Between  the  date  herein  fixed  for  fixing  the  amount  and  value  af  the 
capital  stock  of  any  compatiy  representing  capital  and  property  owned  and  used  in  this 
state,  and  the  date  herein  fixed  for  the  certification  to  the  auditor  of  state  of  such  amount, 
the  commission  may,  on  the  application  of  any  person  or  company  interested,  or  on  its 
own  motion,  review  and  correct  its  action  in  such  manner  as  it  deems  just  and  proper. 
(102  V.  224,  §  78.) 

Certified  to  auditor  of  state;   excise  tax. 

Sec.  5468.  On  the  first  Monday  in  August  of  each  year,  the  commission  shall  certify 
such  amount  to  the  auditor  of  state,  who  shall  charge  a  sum  in  the  nature  of  an  excise  tax, 
to  be  collected  from  each  sleeping  car,  freight  line  and  equipment  company,  doing  business 
or  owning  cars  which  are  operated  in  this  state,  to  be  computed  by  taking  one  and  two- 
tenths  per  cent,  of  the  amount  fixed  by  the  commission  as  the  value  of  the  portion  of  the 
capital  stock  representing  the  capital  and  property  of  each  company  owned  and  used  in 
this  state.     (102  v.  224,  §  79.) 

Under  sections  5462  and  5468,  General  Code,  freight  line  companies  are  subjected  to  a  tax 
in  the  nature  of  an  excise  tax,  which  tax  is  assessed  upon  the  amount  of  rolling  stock  of  such 
companies  which  is  located  in  Ohio,  and  which  amount  is  to  be  determined  by  the  proportion 
of  the  capital  stock  of  the  company  representing  rolling  stock  which  the  miles  of  railroad 
over  which  the  company  runs  cars  or  its  cars  are  run  in  this  state,  bears  to  the  entire  number 
of  miles  in  this  state  and  elsewhere  over  which  the  company  runs  cars  and  its  cars  are 
run,  and  such  other  rules  as  may  conduce  to  an  equitable  proportionment  of  value.  A.  G.  R. 
1913,   p.   610. 

Collection  by  treasurer  of  state. 

Sec.  5469.  On  or  before  the  first  day  of  September  of  each  year,  the  auditor  of  state 
shall  certify  to  the  treasurer  of  state,  as  herein  provided,  for  collection  from  each  sleeping 
car,  freight  line  and  equipment  company,  doing;  business  or  owning  cars  which  are 
operated  in  this  state,  the  amount  so  charged.     (102  v.  224,  §  80.) 


CHAPTER  TWENTY-ONE. 


PUBLIC  UTILITIES.     (Continued.) 


EXCISE    TAX. 


PUBLIC    UTILITIES    OTHER    THAN    SLEEPING    CAR,    FREIGHT    LINE 
AND    EQUIPMENT    COMPANIES. 


Section  ^ 

5470.  Annual    statement   to    Trax    Commis- 

sion. 

5471.  Contents  of  statement. 

5472.  Further       statement       of      Railroad 

Company. 

5473.  Further    statement    of    Street,    Sub- 

urban   or    Interurban    Company. 
5473-1.      Statement    by     telegraph    ana     tele- 
phone  companies. 

5474.  Further    statement    of    other    com- 

panies. 

5475.  Ascertaining    gross    receipts    of   cer- 

tain   companies. 


Se>ction 
5476. 

5477. 

5478. 


5479. 
5480. 
5481. 

5482. 


Gross  receipts  of  business  within 
state    required. 

Ascertaining  gross  earnings  ol 
railroads. 

Ascertaining  gross  earnings  of 
Street,  Suburban  and  Interur- 
ban   Companies. 

Company   may   be  heard. 

Review    and    correction    of    findings. 

Certificate  of  gross  receipts  of  cer- 
tain  companies. 

Certificate  of  gross  earnings  or 
Railroad    Companies. 


For  report  of  gross  receipts  of  Express  Companies,  see  paragraphs  15,  16  and  17  of  Sec- 
tion 5450. 

If  an  express  company  has  filed  a  statement,  and  the  auditor  has  assessed  an  unlawful 
tax  on  the  gross  receipts  alone,  which  the  company  has  paid  under  protest,  an  action  will  lie 
to  recover  w-hatever  the  amount  thus  paid  in  may  be  in  excess  of  the  amount  properly  due  : 
Ratterman  v.  Express  Co.,  49  O.  S.  608  ;  see,  to  the  same  effect,  Telegraph  Co.  v.  Mayer  28 
O.    S.    521. 

The  test  prescribed  by  this  statute  in  determining  the  character  of  the  corporation  is  the 
kind  of  business  carried  on  by  it,  since  an  excise  tax  is  a  tax  upon  business  and  the  tax 
imposed  is  upon  the  business  carried  on:    Railroad  v.  Poland,  10  O.   N.   P.    (N.  S.)    617. 


This  and  the  following  sections  are  constitutional,  as  an  excise  tax  upon  the  privilege 
of  doing  business  within  the  state:  State,  ex  rel.,  v.  Jones,  51  O.  S.  492;  Express  Co.  v.  State, 
55  O.  S.  6  9  [following  and  approving  Telegraph  Co.  vj  Mayer,  28  O.  S.  521 J  ;  Sanford  v.  Poe, 
69  Fed.  546,  16  C.  C.  A.  305,  9  O.  F.  D.  50;  Express  Co.  v.  Auditor,  166  U.  S.  185,  10  O.  F.  D. 
426  ;     Express   Co.   v.  Auditor,    165    U.   S.    ly*,   10  O.   F.    D.    655. 

If  the  state  assesses  a  tax  upon  the  receipts  of  a  telegraph  company  which  are  in  part 
derived  from  interstate  commerce  and  in  part  by  intrastate  commerce,  and  such  receipts, 
allhough  returned  in  gross  are  capable  of  being  separated  and  apportioned,  such  taxes  are 
vaiid  to  the  extent  that  such  receipts  were  derived  from  intrastate  commerce,  but  they  are 
invalid  to  the  extent  that  such  receipts  are  derived  from  interstate  commerce:  Ratterman  v. 
Telegraph   Co.,   127    U.   S.    411,   6   O.   F.   D.    74. 

Making  and   Rling   statement   by  public  utility. 

Sec.  5470.  Each  public  utility,  except  express  and  street,  suburban  and  interurban 
railroad  and  railroad  companies,  doing  business  in  this  state,  shall,  annually,  on  or  before 
the  first  day  of  August,  and  each  street,  suburban  and  interurban  railroad  and  railrod  com- 
pany shall,  annually,  on  or  before  the  first  day  of  September,  under  the  oath  of  the  person 
constituting  such  company,  if  a  person,  or  under  the  oath  of  the  president,  secretary, 
treasurer,  superintendent  or  chief  officer  in  this  state,  of  such  association  or  corporation,  if 
an  association  or  corporation,  make  and  file  with  the  commission  a  statement  in  such  form 
as  the  commission  may  prescribe.     (106  v.  573.)     See  102  v.  224,  §  81. 

Statement;   what  shall  contain. 

Sec.  5471.     The  statement,  provided  for  in  the  preceding  section,  shall  contain: 

1.  The  name  of   the  company. 

2.  The  nature  of  tlie  company,  whether  a  person  or  persons  or  association  or 
corporation,  and  under  the  laws  of  what  state  or  country  organized. 

3.  The  location  of  its  principal  office. 

4.  The  name  and  postoffice  address  of  the  president,  secretary,  auditor,  treasurer  and 
superintendent  or  general  manager. 

5.  The  name  and  postoffice  address  of  the  chief  .officer  or  managing  agent  of  the 
company  in  this  state.     (102  v.  224,  §  82.) 


Further   statement   by  railroad  company. 

Sec.  5472.  In  the  case  r>t  each  railroad  company,  such  statement  shall  also  contain 
the  entire  gross  earnings,  including  all  sums  earned  or  charged,  whether  actually  received 
or  not,  for  the  year  ending  on  the  thirtieth  day  of  June  next  preceding,  from  whatever 
source    derived,    for    business    done    within    this    state,    excluding    therefrom    all    earnings 

(105) 


106  THE   TAX    LAWS   OF   OHIO. 

derived  wholly  from  interstate  business  or  business  done  for  the  federal  government. 
Such  statement  shall  also  contain  the  total  gross  earnings  of  such  company  for  such 
period  in  this  state  from  business  done  within  this  state.     (102  v.  224,  §  83.) 

When  a  railroad  is  engaged  in  the  business  of  transporting  a  commodity  from  without  the 
state  to  a  consignee  within  this  state,  and  charges  for  demurrage  or  storage  for  holding  such 
commodity  within  this  state,  subject  to  directions  of  the  consignee,  the  charge  so  made  may  not 
be  regarded  as  earnmgs  on  interstate  business  within  the  comprehension  of  sections  5472  and 
5477  of  the  excise  tax  law;  and  this  state  may  not  tax  such  earnings.     A.  G.  R.   1913,  p.   592. 

Further  statement   by   street,  suburban  or   interurban   railroad   company. 

Sec.  5473.  In  the  case  of  each  street,  suburban  or  interurban  company,  such  state- 
ments shall  also  contain  the  entire  gross  earnings,  including  all  sums  earned  or  charged, 
whether  actually  received  or  not,  for  the  year  ending  on  the  thirtieth  daj'  of  June  next 
preceding,  from  whatever  source  derived,  for  business  done  within  this  state,  excluding 
therefrom  all  earnings  derived  wholly  from  interstate  business  or  business  done  for  the 
federal  government.  Such  statement  shall  also  contain  the  total  gross  earnings  of  such 
company  for  such  period  in  this  state  fom  business  done  within  this  state.     (102  v.  224,  §  84.) 

Statement   by   telephone  and  telegraph   companies. 

Sfic.  5473-1.  In  the  case  of  telegraph  and  telephone  companies,  such  statement  shall 
also  contain  in  the  entire  gross  receipts,  including  all  sums  earned  or  charged,  whether 
actually  received  or  not.  for  the  year  ending  the  thirtieth  day  of  June,  from  whatever 
source  derived,  whether  messages,  telephone  tolls,  rentals,  or  otherwise,  for  business  done 
within  this  state,  including  the  company's  proportion  of  gross  receipts  for  business  done 
by  it  within  this  state  in  connection  with  other  companies,  firms,  corporations,  persons  or 
associations  excluding  therefrom  all  receipts  derived  wholly  from  interstate  business  or 
business  done  ifor  the  federal  government.  Such  statement  shall  also  contain  the  total 
gross  receipts  of  such  company,  for  such  period,  from  business  done  within  this  state. 
(106  V.  573.) 

What  statement   shall  contain. 

Sec.  5474.  In  the  case  of  all  such  public  utilities  except  railroad,  street,  suburban  and 
interurban  railroad  companies  and  telegraph  and  telephone  companies,  such  statement  shall 
also  contain  the  entire  gross  receipts  of  the  company,  including  all  sums  earned  or  charged, 
whether  actually  received  or  not,  from  whatever  source  derived,  for  business  done  within 
this  state  for  the  year  next  preceding  the  first  day  of  May,  including  the  company's  pro- 
portion of  gross  receipts  for  business  done  by  it  within  this  state  in  connection  with  other 
companies,  firms,  corporations,  persons  or  associations,  but  this  shall  not  apply  to  receipts 
from  interstate  business,  or  business  done  for  the  federal  government.  Such  statement 
shall  also  contain  the  total  gross  receipts  of  such  company  Ifor  such  period  in  this  state 
from  business  done  within  the  state.     (106  v.  573.)     Sec.  102  v.  224,  §  85. 

For  distinction  between  interstate  and  intra  state  receipts  of  a  natural  gas  company  see 
A.  G.  R.   1912,  p.  625. 

Valuation  determined. 

Sec.  5475.  On  the  first  Monday  of  September  the  commission  shall  ascertain  and 
determine  the  entire  gross  receipts  of  each  electric  light,  gas,  natural  gas,  pipe  line, 
waterworks,  messenger  or  signal,  union  depot,  heating,  cooling  and  water  transportation 
company  for  business  done  within  this  state  for  the  year  then  next  preceding  the  first 
day  of  May,  and  of  each  express,  telegraph  and  telephone  company  for  business  done 
within  this  state  for  the  year  ending  on  the  thirtieth  day  of  June,  excluding  therefrom 
as  to  each  of  the  companies  named  in  this  section,  all  receipts  derived  wholly  from  inter- 
state business  or  business  done  for  the   federal  government.     (102  v.  224,   §  86.) 

"Where  the  contract  between  a  local  eras  distributing  company  and  a  supplying  company  is 
such  as  to  show  that  the  gas  furnished  by  the  latter  to  the  forrner  is  sold  arid  delivered  and 
paid  for  according  to  the  volume  thereof,  the  case  is  not  within  the  rule  of  the  decision  in 
State  v.  Coshocton  Gas  Company.  12  N.  P.,  N.  S.,  570,  and  all  the  receipts  from  the  local 
business  constitute  gross  receipts  of  the  distributing  comijany.      A.   G.   R.   1915.   p.   1621. 

A  Telephone  Company,  of  Ohio,  which  is  a  mutual  comjiany  organized  for  service  among 
its  own  members,  who  are  charged  a  small  sum  per  year  for  running  expenses,  and  which  com- 
pany received  a  small  amount  during  the  year  for  messenger  service,  should  be  taxed  under 
the  Willis  tax  law  provisions  upon  its  entire  gross  receipts,  to-wit :  the  assessments  made  against 
each  member  and  the  amount  received  as  extra  earnings  for  messenger  service.  A.  G.  R.  1913, 
p.    1223. 

Gross   receipts    of   electric   light,   gas,   etc.,   companies. 

Sec.  5476.  The  amount  so  ascertained  bv  the  rommission.  in  such  instance,  for  the 
purposes  of  this  act.  shall  be  the  eross  receiots  of  such  electric  light,  gas,  natural  gas, 
pipe    line,    waterworks,    express,    telegraph,    telephone,    massenger    or    signal    union    depot, 


THE   TAX    LAWS    OF   OHIO.  IO7 

heating,  cooling  or  water  transportation  companies  for  business  done  within  this  state  f.or 
such  year.     (102  v.  224,  §  87.) 

Gross    earnings   of   railroad    company. 

Sec.  5477,  On  the  first  Monday  of  October,  the  commission  shall  ascertain  and 
determine  the  gross  earnings  as  herein  provided,  of  each  railroad  company  whose  line  is 
wholly  or  partially  within  this  state,  for  the  year  ending  on  the  thirtieth  day  of  June  next 
preceding,  excluding  therefrom  all  earnings  derived  wholly  from  interstate  business  or 
business  done  for  the  federal  government.  The  amount  so  ascertained  by  the  commission 
shall  be  the  gross  earnings  of  such  railroad  company  ifor  such  year.     (102  v.  224,  §  88.) 

The  rail  tran.sportation  of  Iron  ore  from  lake  ports  in  the  state  ot  Ohio  to  other  points  in 
the  state  of  Ohio  constitutes  interstate  business,  and  the  earnings  therefrom  are  not  to  be 
computed  in  ascertaining  tlie  l)asis  of  the  railroad  excise  tax,  if  such  tran.sportatlon  is  a  part 
of  a  continuous  transit  besun  outside  of  the  state,  as  by  water  transportation  on  the  Great 
Lakes.  The  continuity  of  such  transit  is  not  affected  by  the  time  at  which  the  title  to  the 
ore  as  between  the  consignor  and  the  consignee  passes,  by  the  fact  that  the  ore  may  have 
been  brought  down  to  the  ports  and  delivered  to  the  railroad  by  its  owner  in  vessels  belonging 
to  such  owner  or  chartered  by  him  or  it,  or  by  the  fact  that  the  railroad  transportation  may 
be  for  any  other  reason  uponnew  and  separate  bills  of  lading;  but  if  the  ore  when  landed  at 
the  ports 'is  undisposed  of,  so  that  it  is  there  held  for  sale  by  its  owner,  and  the  subsequent 
Ohio  transportation  is  in  ])ursuance  of  such  sale,  it  is  intrastate  in  character;  and  even 
though  ore  be  contracted  for  bv  ultimate  consignees,  by  specification  of  quality  and  quantity 
or  otherwise,  and  quantities  of  ore  are  brought  down  to  Ohio  lake  ports  with  a  general  view 
to  discharging  such  contracts ;  yet  if  the  ore  which  is  sold  lands  in  Ohio  and  is  there  held 
or  detained  bevond  the  strict  necessities  of  transshipment  for  the  convenience  of  the  owner, 
as  distinguished  from  or  in  addition  to  purposes  which  serve  the  convenience  of  transportation, 
the  journey  or  transit  of  the  commodity  must  be  regarded  as  having  been  interrupted  at  the 
port,  although  the  detention  is  in  the  custody  of  the  railroad  company,  and  in  such  event  the 
subsequent  rail  transjiortation  of  the  ore  in  Ohio  is  purely  intrastate.  Whenever  the  rail 
transportation  in  Ohio  is  intrastate  in  character  the  earnings  therefrom  must  enter  into  the 
computation  of  the  basis  of  the  excise  tax.     A.  G.  R.  1915,  p.  2510. 

Gross  earnings   of  street,  suburban  and  interurban  railroad  companies. 

Sec.  5478.  On  the  hrst  Monday  of  October,  the  commission  shall  ascertain  and 
determine  the  gross  earnings,  as  herein  provided,  of  each  street,  suburban  and  interurban 
railroad  company  whose  line  is  wholly  '5r  partially  within  this  state,  for  the  year  ending 
on  the  thirtieth  day  of  June  next  preceding,  excluding  therefrom,  as  to  each  of  the 
companies  named  in  this  section,  all  earnings  derived  wholly  from  interstate  business  or 
business  done  for  the  federal  government.  The  amount  so  ascertained  by  the  commission 
shall  be  the  gross  earnings  of  such  street,  suburban  or  interurban  railroad  company  for 
such  year.     (102  v.  224,  §  89.) 

Hearing. 

Sec.  5479.  Before  the  gross  receipts  or  earnings  of  any  such  public  utility  are 
determined,  any  company,  or  person  interested,  shall  have  the  right,  on  written  application, 
to  appear  before  the  commission  and  be  heard  in  the  matter  oif  such  determination. 
(102  V.  224,  §  90.) 

Corrections. 

Sec.  5480.  Between  the  dates  herein  fixed  for  the  determination  of  the  amount  of 
the  gross  receipts  or  earnings  of  any  such  public  utility,  and  the  dates  herein  fixed  for 
the  certification  to  the  auditor  of  state  of  such  amount,  as  provided  in  this  act,  the 
commission  may,  on  the  application  of  any  person  or  company  interested,  or  on  its  own 
motion,  review  and  correct  its  findings.     (102  v.  224.  §  91.) 

Gross   receipts   certified   to  auditor  of  state. 

Sec.  5481.  On  the  first  Monday  of  October  the  commission  shall  certify  to  the  auditor 
of  state,  the  amount  of  the  gross  receipts  so  determined,  of  electric  light,  gas,  natural  gas, 
nipe_  line,  waterworks,  express,  telegraph,  telephone,  messenger  or  signal,  union  depot, 
heating,  cooling  and  water  transportation  companies  for  the  year  covered  by  its  annual 
report   to  the  conunission,  as   requiretl  in  this  act.     (102  v.  224,  §  92.) 

In  the  decisions  of  the  supreme  court,  a  distinction  is  made  between  the  exercise  of 
the  taxing  power  and  the  police  power  of  a  state  with  reference  to  the  journey  made  by  a 
steamer,  the  beginning  and  end  of  which  lies  within  this  state,  and  a  part  of  the  course  of 
which  extends  outside  of  this  state. 

The  state  is  permitted  to  impose  an  excise  tax  on  the  receipts  realized  by  such  journey, 
but  it  may  not  impose  police  regulations  upon  the  same.     A.  G.  R.  1913,  p.  597. 

Gross  earnings,  certified   to   auditor  of  state. 

Sec.  5482.  On  the  first  Monday  of  November  the  commission  shall  certify  to  the 
auditor  of  state  the  amount  of  the  gross  earnings  so  detcrnu'ned  of  each  street,  suburban 
and  interurban  railroad  and  railroad  company  for  the  year  ending  on  the  thirtieth  day  of 
June  next  preceding.     (102  v.  224,  §  93.) 


CHAPTER  TWENTY-TWO. 
PUBLIC  UTILITIES.     (Continued.) 

EXCISE  AND  FRANCHISE  TAX  ;  RATE  ;  COLLECTION. 

Section  Sbxttion 

5483.  Excise  tax  on   electric  light,  gas,  etc.,  5490.     Companies     not     exempt     from     other 

companies.  taxation. 

5484.  Excise    tax    on    street,    suburban    and       .       5491.     Tax      credited      to      general      revenue 

interurban    railroad    companies.  fund ;    penalty. 

5485.  Excise    tax   on   express   and    telegraph  5492.     Action   for   recovery   may   be   brought, 

companies.  where. 

5486.  Excise   tax   on   railroad   companies.  5493.  Effect   when  tax   charged   invalid. 

5487.  Excise  tax  on  pipe  line  companies.  5494.  Municipal    corporations    exempt. 

5488.  Collection    by    treasurer    of   state ;    no-  5505.  Receipt. 

tice  of  taxes.  5506.     First  lien. 

5489.  Daily    statement    to    auditor.  5512.     Action  to  enjoin. 

Excise  tax  on  electric  light,  gas,  etc.,  companies. 

Sec.  5483.  In  the  month  of  October,  annually,  the  auditor  of  state  shall  charge,  for 
collection  from  each  electric  light,  gas,  natural  gas,  waterworks,  telephone,  messenger  or 
signal,  union  depot,  heating,  cooling  and  water  transportation  company,  a  sum  in  the 
nature  of  an  excise  tax,  for  the  privilege  of  carrying  on  its  intra-state  business,  to  be 
computed  on  the  amount  so  fixed  and  reported  by  the  commission  as  the  gross  receipts  of 
such  company  on  its  intra-state  business  for  the  year  covered  by  its  annual  report  to 
the  commission,  as  required  in  this  act,  by  taking  one  and  two-tenths  per  cent,  of  all 
such  gross  receipts,  which  tax  shall  not  be  less  than  ten  dollars  in  any  case.  (102  v.  224, 
§  94.) 

Excise  tax  on  street,  suburban  and  interurban  railroad  companies. 

Sec.  5484.  In  the  month  o'f  November,  the  auditor  of  state  shall  charge,  for  collection 
from  each  street,  suburban  and  interurban  railroad  company,  a  sum  in  the  nature  of  an 
excise  tax,  for  the  privilege  of  carrying  on  its  intra-state  business,  to  be  computed  on 
the  amount  so  fixed  and  reported  to  him  by  the  commission  as  the  gross  earnings  of 
such  company  on  its  intra-state  business  for  the  year  covered  by  its  annual  report  to  the 
commission,  as  required  in  this  act,  by  taking  one  and  two-tenths  per  cent,  of  all  gross 
earnings,  which  tax  shall  not  be  less  than  ten  dollars  in  any  case.     (102  v.  224,  §  95.) 

"Whether  a  given  railway  is  a  commercial  or  an  interurban  road  must  be  determined  from 
its  method  of  operation  and  the  character  of  business  which  it  carries  on,  and  not  exclusively 
from  its  charter ;  and  a  road  which,  prior  to  the  advent  of  electricity  as  a  motive  power, 
was  chartered  as'  a  steam  or  commercial  road,  and  was  built  and  operated  for  a  considerable 
period  as  a  narrow  gauge  steam  road,  but  was  subsequently  electrified  and  is  now  operating  in 
all  respects  as  an  interurban  road,  will  be  regarded  for  purposes  of  taxation  under  the  excise 
law  as  an  interurban  rather  than  a  steam  road:    Railroad  v.  Poland,  10  O.  N.  P.    (N.  S.)    617. 

A  road  only  eight  miles  long,  over  which  but  one  car  is  operated  which  is  propelled  by 
electricity  taken  from  a  trolley  wire,  notwithstanding  the  company  was  chartered  for  the 
purpose  of  acquiring  right  of  way  and  building,  equipping,  maintaining  and  operating  a  rail- 
way to  transport  freight,  passengers,  express  and  mail  and  do  a  general  railway  business.  Buf 
where  a  road  carried  on  a  part  of  its  business  as  an  interurban  and  the  remainder  as  a  steam 
road,  the  excise  tax  will  be  assessed  against  the  company  in  its  two  capacities  :  Railroad  v. 
Poland,  10  O.  N.  P.    (N.  S.)    617. 

Excise    tax   on   express    and    telegraph    companies. 

Skc.  5485.  In  the  month  of  October  the  auditor  of  state  shall  charge  for  collection, 
from  each  express  and  telegraph  company,  a  sum  in  the  nature  of  an  excise  tax,  for  tlie 
privilege  of  carrying  on  its  intra-state  business,  to  be  computed  on  the  amount  so  fixed 
and  reported  to  him  by  the  commission  as  the  gross  receipts  of  such  company  on  its 
intra-state  business  ifor  the  year  covered  by  its  annual  report  to  the  commission,  as  required 
in  this  act,  by  taking  two  per  cent,  of  all  such  gross  receipts,  which  tax  shall  not  be  less 
than  ten  dollars  in  any  case.     (102  v.  224,  §  96.) 

Excise  tax  on  railroad  companies. 

Sec.  5488.  In  the  month  of  November,  the  auditor  of  state  shall  charge  for  collection, 
from  each   railroad  company,  a  sum  in  the  nature  of  an  excise  tax,   for  the  privilege  of 

(108) 


THE   TAX    LAWS    OF   OHIO.  I09 


A  former  statute  (R.  S.  §  251a;  act  of  April  15,  1889), which  required  every  corporation 
operating  a  railway  within  the  state  to  pay  to  the  commissioner  of  railroads  and  telegraph 
a  fee  of  $1.00  per  mile  fori  each  mile  of  track  operated  by  it  within  the  state,  is  invalid  and 
in  violation  of  Art.  XII,  §  2,  and  Art.  XII,  §  5,  of  the  Ohio  constitution  :  Railway  v.  State, 
49  O.  S.  189. 

Excise  tax  on  pipe  line  companies. 

Sec.  5487.  In  the  month  of  October,  the  auditor  of  state  shall  charge  for  collection, 
from  each  pipe  line  company  a  sum  in  the  nature  of  an  excise  tax,  for  the  privilege  of 
carrying  on  its  intra-state  business,  to  be  computed  on  the  amount  so  fixed  and  reported 
to  him  by  the  commission,  as  the  gross  receipts  of  such  company  on  its  intra-state  business 
for  the  year  covered  by  its  annual  report  to  the  commission,  as  required  in  this  act,  by 
taking  four  per  cent,  of  all  such  gross  receipts,  which  tax  shall  not  be  less  than  ten 
dollars  in  any  case.     (102  v.  224,  §  98.) 

Collection  by  treasurer  of  state;    notice   of  taxes. 

Sec.  5488.  After  determining  the  amount  of  taxes  or  fees  payable  to  the  state,  as 
provided  in  this  act,  the  auditor  of  state  shall  thereupon  prepare  proper  duplicates  and 
reports,  and  certify  them  to  the  treasurer  of  state  for  collection.  Upon  receipt  of  such 
duplicate,  the  treasurer  shall  notify  each  company  charged  with  taxes  or  fees  thereon,  of 
the  amount  due  from  it.     (102  v.  224,  §  99.) 

Daily  statement  to  auditor. 

Sec.  5489.  The  treasurer  of  state  shall  proceed  to  collect  such  taxes  and  render  a 
daily  itemized  statement  to  the  auditor  of  state  of  the  amount  of  taxes  or  fees  collected 
and  the  name  of  the  company  from  whom  collected,  under  all  provisions  of  this  act. 
(102  v.  224,  §  100.) 

Companies  not   exempt   from   other   taxation. 

Sec.  5490.  Nothing  contained  in  this  act  shall  exempt  or  relieve  electric  light,  gas, 
natural  gas,  pipe  line,  waterworks,  street,  suburban  or  interurban  railroad,  express,  tele- 
graph, telephone,  messenger  or  signal,  union  depot,  railroad,  heating,  cooling,  sleeping 
car,  freight  line,  equipment  and  water  transportation  companies  from  the  assessment  and 
taxation  of  their  property  in  the  manner  authorized  and  provided  by  law.  (102  v.  224, 
§  101.) 

Tax  credited  to  general  revenue  fund;   penalty. 

Sec.  5491.  All  taxes  received  by  the  treasurer  of  state,  under  the  provisions  of  this 
act.  shall  be  credited  to  the  general  revenue  fund.  If  any  public  utility  if  ails  or  refuses  to 
pay.  on  or  before  the  fifteenth  day  of  December,  the  tax  assessed  against  it,  or  if  any 
corporation  fails  or  refuses  to  pay,  on  or  before  the  dates  fixed  in  this  act,  the  fee 
charged  against  it,  the  treasurer  oif  state  shall  certify  the  list  of  such  utilities  or 
corporations,  so  delinquent,  to  the  auditor  of  state,  who  shall  add  to  the  tax  or  fee  due,  a 
penalty  of  fifteen  per  cent,  thereon.  The  auditor  of  state  shall  thereupon  forthwith  prepare 
proper  duplicates  and  records  of  such  taxes  and  fees  and  penalties  thereon  and  certify 
them  to  the  treasurer  of  state  for  collection.  Thirty  days  after  he  receives  such  duplicates 
of  delinquent  taxes  and  fees  and  penalties  thereon  from  the  auditor  o'f  state,  the  treasurer 
of  state  shall  certify  to  the  commission  a  list  of  such  pulilic  utilities  and  corporations  as 
have  failed  to  pay  such  taxes  or  fees  and  penalties  thereon.     (102  v.  224,  §  102.) 

Action*  for  recovery  may  be  brought,  where. 

Sec.  5492.  Such  taxes  or  fees  and  penalties  thereon  may  be  recovered  by  an  action 
in  the  name  of  the  state,  which  may  be  brought  in  the  court  of  common  pleas  of  Franklin 
county,  or  of  any  county,  in  which  such  corporation  has  an  office  or  place  of  business,  or 
in  which  such  pul)lic  utility  is  doing  business,  or  the  line  of  any  street,  suburban  or  inter- 
urban railroad  company  or  railroad  company  'is  located,  and  such  court  of  common  pleas 
shall  have  jurisdiction  of  such  action  regardless  of  the  amount  involved  therein.  The 
attorney  general,  on  request  of  the  coinmission,  shall  institute  such  action  in  the  court 
of  common  pleas  of  Franklin  county,  or  of  any  of  such  counties  as  the  coinmission  may 
direct.     In   any   such   action  it   shall   be   sufficient   to   allege   that   the   tax,    fee   or  penalty 


no  THE   TAX    LAWS    OF   OHIO, 

sought  to  be  recovered,  stands  charged  on  the  delinquent  duplicate  of  the  treasurer  of 
state,  and  that  the  same  has  been  unpaid  for  a  period  o'f  thirty  days  after  having  been 
placed  thereon.  Sums  recovered  in  any  such  action  shall  be  paid  into  the  state  treasury, 
to  the  credit  of  the  general  revenue  fund.     (102  v.  224,  §  103.) 

Effect  when  tax  charged  invalid. 

Sec.  5493.  In  case  the  tax  or  fee  herein  authorized  to  be  charged  and  collected  against 
any  class  of  corporations  or  public  utilities,  defined  in  this  act,  shall  for  any  reason,  be 
'declared  invalid,  such  invalidity  shall  in  no  wise  affect  the  validity  of  the  law,  as 
applicable  to  any  other  class  or  classes  of  corporations  or  public  utilities,  defined  in  this 
act,  nor  shall  the  abrogation  or  repeal  of  any  section  or  clause  of  this  act  be  held  to 
abrogate  or  repeal  any  other  section  or  clause  thereof.     (102  v.  224,  §  104.) 

Municipal    corporations    exempt. 

Sec.  5494.  This  act  shall  not  be  so  construed  as  to  require  any  municipal  corporation 
within  this  state  to  make  anv  return  or  pay  anv  taxes  under  any  provisions  o'f  this  act. 
(102  V.  224,  §  105.) 

Receipt. 

Sec.  5505.  Upon  the  payment  of  the  tax  or  fee,  provided  for  in  this  act,  to  the 
treasurer  of  state,  the  treasurer  of  state  shall  make  out  and  deliver  to  the  public  utility  or 
corporation  so  paying  a  receipt  for  the  payment  by  such  public  utility  or  corporation  of 
the  tax  or  fee  herein  provided  for.     (102  v.  224,  §  116.) 

A  franchise  tax  can  not  be  assessed  against  the  receiver  of  a  corporation  except  so  far 
as  it  was  due  before  his  appointment.  (U.  S.  District  Court.)  Heeny  v.  Dominion  Coal  Co., 
12  O.  L.  R.   207. 

Where  no  time  is  expressly  named  a  lien  for  tax  becomes  a  charge  upon  the  property  when 
such  tax  is  entered  upon  the  roll  for  collection.  Since  therefore  it  is  the  duty  of  the  auditor 
under  Section  5498.  General  Code,  to  charge  the  Willis  tax  for  collection  on  the  15th  of  August, 
the  lien  for  said   tax  attaches  on   that  date   against  the  property  of  the  corporation. 

The  personal  liability  of  the  corporation,  however,  attaches  for  the  ensuing  year  when  the 
corporation  has  been  in  existence  during  the  entire  month  of  May  of  that  year.  When, 
therefore,  property  of  such  corporation  is  .sold  at  a  judicial  sale  prior  to  August  15,  the  lien 
of  the  state  is  not  to  be  paid  out  of  the  proceeds  of  -said  sale  though  the  state  has  a  claim 
against  the  corporation  as  such  for  said  tax.     A.  G.  R.   1912,  p.  586. 

First  lien. 

Sec.  5506.  The  fees,  taxes  and  penalties,  required  to  be  paid  by  this  act,  shall  be  the 
first  and  best  lien  on  all  property  of  the  public  utility  or  corporation,  whether  such  property 
is  employed  by  the  public  utility  or  corporation  in  the  prosecution  of  its  business  or  is  in 
the  hands  of  an  assignee,  trustee  or  receiver  for  the  benefit  of  the  creditors  and  stockholders 
thereof.     (102  v.  224,  §  117.) 

Action  by  attorney   general. 

Sec.  5512.  In  addition  to  all  other  remedies  for  the  collection  of  any  taxes  or  fees 
due,  under  the  provisions  of  this  act,  the  attorney  general  shall,  upon  the  request  of  the 
commission,  whenever  any  taxes,  fees  or  penalties  due,  under  this  act,  from  any  public 
utility  or  corporation,  shall  have  remained  unpaid  for  a  period  of  ninety  days,  or  whenever 
any  corporation  or  public  utility  has  failed  or  neglected  'for  ninety  days  to  make  or  file  any 
report  or  return,  required  by  this  act,  or  to  pay  any  penalty  for  failure  to  make  or  file 
any  report  or  return,  required  by  this  act,  or  to  pay  any  penalty  for  failure  to  make  or  file 
such  report  or  return,  apply  to  the  common  pleas  court  of  Franklin  county,  or  of  any 
county  in  the  state  in  which  such  public  utility  or  corporation  is  located  or  has  an  office 
or  place  of  business,  for  an  injunction  to  restrain  such  public  utility  or  corporation  from 
the  transaction  of  any  business  within  this  state,  until  the  payment  of  such  taxes  or  fees 
and  penalties  thereon,  or  the  making  and  filing  of  such  report  or  return  and  payment  of 
penalties  for  failure  to  make  or  file  such  report  or  return,  and  the  costs  of  such 
application,  which  shall  be  fixed  by  the  court.  Such  petition  shall  be  in  the  name  of  the 
state,  and  if  it  is  made  to  appear  to  the  court,  upon  hearing,  that  such  public  utility  or 
corporation  has  failed  and  neglected,  for  ninety  days,  to  pay  such  taxes,  fees  or  penalties 
thereon,  or  to  make  or  file  such  reports  or  returns,  or  to  pay  such  penalties  for  failure 
to  make  or  file  such  reports  or  returns,  such  court  of  common  pleas  shall  grant  and  issue 
such  injunction.  All  actions  brought  under  this  act  shall  have  precedence  over  any  civil 
cause  of  a  different  nature  pending  in  such  court,  and  the  court  of  common  pleas  shall 
always  be  deemed  open  for  the  trial  of  any  such  action  brought  therein.     (102  v.  224,  §  123.) 


CHAPTER  TWENTY-THREE. 


PUBLIC  UTILITIES.     (Continued.) 


FRANCHISE    TAX    ON    CORPORATIONS,    OTHER    THAN    PUBLIC    UTILITIES. 


Section  Section 

5495.     Report  of  corporations  for  profit.  5514. 

Verification. 

Contents  of  report. 

Amount    of   capital   stock   determined  ;  5515. 

certified    to    auditor    of    state;    fee;  5516. 

minimum.  5518. 

Foreign    corporations    report.  5519. 

Verification. 

Contents.  5520. 

Valuation  certified  to  auditor  of  state. 

Collection;    fee;    minimum.  5521. 

Domestic  corporations  ;  hearing ;  cor- 
rections. 5523. 

Liabilities  of  foreign  corporations ; 
insurance  companies  not  included 
in    this    act. 


5496 
5497. 
5498. 


5499. 
5500. 
5501. 
5502. 
5503. 
5504. 

5508. 


Certified  list  of  new  corporations  each 
month  by  secretary  of  state  to  com- 
mission. 

Information    by    county    auditors. 

Fees  ;  power  of  commission  as  to. 

Certain  companies  exempted. 

Report  not  required  until  lapse  of  six 
months  from  date  of  incorporation. 

Dissolution  no  exemption  from  pay- 
ment   or    filing    report. 

When  certificate  of  dissolution  may  be 
filed. 

Certificate  of  secretary  of  state. 


DOMESTIC    CORPORATIONS. 

Report   of  corporations   for  profit. 

Sec-.  5495.  Between  the  first  day  of  May  and  the  first  day  of  July,  1911,  and  annually 
thereafter  during  the  month  of  May,  each  corporation,  organized  imder  the  laws  of  this 
state,  for  profit,  shall  make  a  report,  in  writing,  to  the  commission,  in  such  form  as  the 
commission  may  prescribe.     (102  v.  224,  §  106.) 

That  a  franchise  tax  on  corpyoratlons  is  constitutional,  see  Gum  Co.  v.  Laylin,  66  O.  S.  578. 

This   is  a  franchise  or  privilege  tax,   not  a  property  tax. 

Franchise  tax    does    not    affect    property    tax,    196    U.    S.    311. 

Incorporated   in  several   states  is   a  domestic   in   each,   6   N.    P.    (N.  S. )    55. 

Receivers,  assignees  and  trustees  must  file  reports  until  dissolution  and  certificate  as  pro- 
vided  for  by    §    11975   is   filed   with    secretary   of  state.      See   §    5520   G.   C. 

An  unorganized  corporation  is  not  liable  for  tax ;  it  is  not  organized  until  ten  per  cent 
of  its   capital   stock   is   subscribed  and   directors   chosen. 

A.   G.   R.    No.    5,   1903,   p.   999;    49   O.   S.    440;    A.   G.  R.   1912,   p.   530. 


A  corporation  which  has  not  filed  a  certificate  that  ten  per  cent,  of  its  capital  stock  has 
been  subscribed  is  not  authorized  to  exercise  any  of  its  corporate  franchises  ;  is  not,  in  fact,  a 
corporation,  but  has  only  secured  authority  to  become  a  corporation,  and  may  by  suit  in 
quo  warranto  be  ousted  from   any  attempt   to  exercise  corporate  franchises. 

Until  such  certificate  has  been  filed  and  the  directors  elected,  no  corporate  action  can 
legally  be  taken. 

Such  incomplete  corporation  is  not  required  to  file  report  under  Section  5495;  and  in  order 
to  surrender  its  articles  of  incorporation  it  does  not  need  to  secure  the  certificate  mentioned  in 
Section   5521,  G.   C. 


Within  the  meaning  of  Section  5519,  G.  C,  the  date  of  incorporation  is  the  date  upon 
which  a  certificate  is  filed  In  the  office  of  the  secretary  of  state  showing  that  ten  per  cent,  of 
its  capital   stock   has  been  subscribed.      A.   G.    R.   1915,   p.   1196. 

Railroad  companies  and  other  public  utilities  doing  business  in  this  state,  which  have  no 
intrastate  earnings,  are  not  liable  for  the  minimum  excise  tax  of  $10.00  or  for  any  other  tax. 

Such  companies  are  liable,  on  the  other  hand,  for  the  annual  franchise  tax  under  Sections 
106-115  of  the  act  of   May  31,   1911.      A.  G.  R.   1912.  p.   2025. 

ITnder  section  5495,  General  Code,  all  corporations  for  profit,  are  subject  to  the  Willis 
franchise  tax  unless  excepted  therefrom  by  section  5519,  General  Code,  and  therefore,  domestic 
freight  line  companies  are  liable  for  this  tax.  Foreign  freight  line  companies,  however,  not  being 
subject  to  compliance  with  the  provisions  of  both  sections  179  and  183,  are  not  liable  for  the 
franchise  tax.     A.  G.  R.  1913,  p.  611. 

Verification, 

Skc.  5496.  Such  report  shall  be  signed  and  sworn  to  before  an  officer  authorized  to 
administer  oaths,  by  the  president,  vice  president,  secretary  or  general  manager  of  the 
corporation,  and   forwarded  to  the  commission.     (102  v.  224,  §  107.) 


Report  shall  contain,  what. 

Sec.  5497.     Such   report   shall   contain  : 

1.  The  name  of  the  corporation. 

2.  The  location  of  its  principal  office. 


(Ill) 


112  THE   TAX    LAWS   OF   OHIO. 

3.  The  names  of  the  president,  secretary,  treasurer  and  members  of  the  board  of 
directors,  with  the  postoffice  address  0i  each. 

4.  The  date  of  the  annual  election  of  officers. 

5.  The  amount  of  authorized  capital  stock  and  the  par  value  of  each  share. 

6.  The  amount  of  capital  stock  subscribed,  the  amount  of  capital  stock  issued  and 
outstanding,  and  the  amount  of  capital  stock  paid  up. 

7.  The  nature  and  kind  of  business  in  which  the  corporation  is  engaged  and  its  place 
or  places  of  business. 

8.  The  change  or  changes,  if  any,  in  the  above  particulars,  made  since  the  last  annual 
report.     (102  v.  224,  §   108.) 

Under  item  7  a  corporation  not  engaged  in  business  is  not  relieved  from  making  reports 
an.l  paying  taxes;    see  13  N.  P.    (N.  S.)    671. 

Amount  of  capital   stock  determined;    certified  to  auditor  of  state;    fee;    minimum. 

Sec.  5498.  Uf)on  the  filing  of  the  report,  provided  for  in  the  last  three  preceding 
sections,  the  commission,  after  finding  such  report  to  be  correct,  shall,  on  the  first  Monday 
of  July,  determine  the  amount  of  the  subscribed  or  issued  and  outstanding  capital  stock 
of  each  such  corporation.  On  the  iirst  Monday  in  August,  the  commission  shall  certify 
the  amount  so  determined  by  it  to  the  auditor  of  state,  who  shall  charge  for  collection, 
on  or  before  August  fifteenth,  as  herein  provided,  from  such,  corporation,  a  fee  of  three- 
twentieths  of  one  per  cent,  upon  its  subscribed  or  issued  and  outstanding  capital  stock, 
which  fee  shall  not  be  less  than  ten  dollars  in  any  case.  Such  fee  shall  be  payable  to  the 
treasurer  of  state  on  or  before  the  first  day  of  the  following  October.     (102  v.  224,  §  109.) 

Referred  to:  Mannington  v.  Railway,  16  O.  F.  D.  552,  8  O.  L.  R.  451  [for  opinion  of 
common  pleas,  see  Mannington  v.  Railway,  9   O.  N.  P.    (N.  S.)    641,   20  O.   D.    (N.  F.)    468]. 

A  corporation  which  exists  as  a  domestic  corporation  in  two  states  may  be  assessed  for 
taxation  under  tho  law  to  the  full  extent  of  its  capital  stock  subscribed,  issued  and  outstanding, 
in,  the  same  manner  as  any  other  domestic  corporation:  Bridge  Co.  v.  Mayer,  31  O  S  317; 
State   V.    Bridge   Co.,   6   O.   N.   P.    (N.  S.),   55,   18   O.   D.    (N.  P.)    273. 

This  lax  is  for  the  privilege  of  exercising  franchises  for  the  ensmng  year,  and  not  for  the 
preceding  year:  In  matter  of  Emmerman  v.  Specialty  Co.,  14  O.  P.  D.  289;  in  re  Bank  v. 
Aukman,    14    O.   F.    D.    298. 

The  fee  is  for  the  year  next  ensuing  from  the  filing  of  annual  report  and  not  for  past 
enjoyment.      14    O.    F.    D.    289. 

Fee  is  for  entire  year,  not  a  fractional  part ;  neither  does  it  provide  for  the  remitting 
part   of  the   tax   if  corporation   discontinues   during  year. 

A.  G.   R.   1904-5,  p.    69;   see  A,   G.  R.   1912,   pp.   617,   586,   67. 

FOREIGN  CORPORATIONS. 
Foreign  corporations  report. 

Sec.  5499.  Annually,  during  the  month  of  July,  each  'foreign  corporation  for  profit 
doing  business  in  this  state,  and  owning  or  using  a  part  or  all  of  its  capital  or  plant  ir. 
this  state,  and  subject  to  compliance  with  all  other  provisions  of  law,  and  ini  addition  to 
all  other  statements  required  by  law,  shall  make  a  report  in  writing  to  the  commission  in 
such  form  as  the  commission  may  prescribe.     (102  v.  224,  §  111.) 

Verification. 

Sec.  5500.  Such  report  shall  be  signed  and  sworn  to  before  an  officer,  authorized  to 
administer  oaths,  by  the  president,  vice-president,  secretary,  superintendent  or  managing 
agent  in  this  state,  and  forwarded  to  the  commission.     (102  v.  224,  §  111.) 

Contents. 

Sec.   5501.     Such   report   shall   contain : 

1.  The  name  of  the  corporation  and  under  the  laws  of  what  state  or  country  organized. 

2.  The  location  of  its  principal  office. 

3.  The  names  of  the  president,  secretary,  treasurer  and  members  of  the  board  of 
directors,  with  the  postoffice  address  of  each. 

4.  The  date  of  the  annual  election  o'f  officers. 

5.  The  amount  of  authorized  capital  stock,  and  the  par  value  of  each  share. 

6.  The  amount  of  capital  stock  subscribed,  the  amount  of  capital  stock  issued,  and 
the  amount  of  capital   stock  paid  up. 

7.  The  nature  and  kind  of  business  in  which  the  company  is  engaged  and  its  place 
or  places  of  business,  both  within  and  without  the  state. 

8.  The  name  and  location  of  its  office  or  offices  in  this  state,  and  the  name  and 
address  of  the  officers  or  agents  of  the  corporation  in  charge  of  its  business  in  this  state. 

9.  The  value  of  the  property  owned  and  used  by  the  company  in  this  state,  where 
situated,  and  the  value  of  the  property  owned  and  used  outside  of  this  state,  and  where 
situated. 


THE    TAX    LAWS    OF    OHIO.  II3 

10.  The  change  or  changes,  if  anv,  in  the  above  particulars,  made  since  the  last  annual 
report.     (102  v.  224,  §  112.) 

Valuation  certified  to  auditor  of  state. 

Sec.  5502.  Upon  the  filing  of  the  report,  provided  for  in  the  last  three  preceding 
sections,  the  commission,  from  the  facts  thus  reported  and  any  other  facts  coming  to  its 
knowledge  bearing  upon  the  question,  shall,  on  the  first  Monday  in  September,  determine 
the  proportion  of  the  authorized  capital"  stock  of  the  company  represented  by  its  property 
and  business  in  this  state.  On  the  first  Monday  of  October,  the  commission  shall  certify 
the  amount  of  the  proportion  of  the  authorized  capital  stock  of  each  such  company 
represented  by  its  propertv  and  business  in  this  state,  as  determined  by  it,  to  the  auditor 
of  state.     (102  v.  224,  §  113.) 

This  fee  is  computed  upon  the  basis  that  the  total  of  the  Ohio  property  and  business  bear? 
to  the  total  property  and  business.  This  result  gives  the  percentage  of  property  and  business 
in  Ohio.  The  authorized  capital  stock,  when  multiplied  by  this  percentage  represents  the  pro- 
portion of  the  authorized  capital  stock,  represented  by  property  owned  and  used  and  business 
transacted   in   Ohio. 

Example  — 

Property  in   Ohio 20,000     Total        40,000 

Business   in   Ohio 10,000     Total        20,000 

Total      30,000  _^    ,      60,000  =  50% 

$200,000    authorized    capital    stock. 

$200,000  X  .50  =  $100,000,    proportion    employed    in    Ohio. 

A  company  organized  in  two  or  more  states  is. a  domestic  corporation  in  each  state.  An 
acceptance  of  the  reports  of  a  foreign  corporation,  does  not  bar  the  state  from  a  collection  of 
the  proper  tax. 

See   6    N.    P.    (N.  S.)    55. 

Discretion   in   determination.      A.   G.    R.    1910-11,    p.    600. 


A  foreign  corporation  which  neither  owned  nor  used  property  in  the  state,  by  error,  in 
conijjlying  with  S  178  et  frCq.,  reported  its  entire  capital  stock  as  used  in  the  state,  may  upon 
con-sent  of  commi-ssion  file  an  amended  report  and  then  accept  the  minimum  annual  fee  and 
cancel    balance.      A.    G.    H.    1909-10,    p.    84. 

The  tax  commission  is  an  administrative  body,  being"  required  to  determine  the  tax  "upon 
the  proportion  of  the  authorized  capital  stock  of  the  corporation  represented  by  the  property 
owned  and  used  and  business  transacted  in  this  state."  (Section  5502.)  Its  function  is  to 
follow  the  letter  of  the  statute  and  make  the  mathematical  computation  according  to  the 
intent    thereof.      State   v.    Coal   Company,    O.    L.    R.    000.      Decided   November,    1914. 

The  word  "business"  as  used  in  section  5502,  G.  C,  is  synonymous  with  the  same  word  as 
used  in  sections  5499  and  183,  G.  C. 


Sales  of  a  foreign  corporation  to  customers  in  Ohio  solicited  by  traveling  salesmen  or  by 
mail  and  necessitating  the  interstate  transportation  of  the  articles  sold,  are  not  to  be 
regarded  as  representing  "business"  of  such  a  corporation  in  Ohio  under  section  6502,  G.  C, 
although  the  corporation  also  carries  on  other  activities  in  Ohio  which  do  constitute  Ohio 
business. 

But  if  a  stock  of  goods  of  foreign  manufacture  is  maintained  in  Ohio  and  sales  are  made 
in  this  state  from  that  stock,  or  are  made  wherever  negotiated  to  an  Ohio  customer  from 
such  stock,  the  business  is  "Ohio  business"   within  the  meaning  of  said  section. 

The  operation  of  a  factory  in  Ohio  by  a  foreign  corporation  having  its  principal  place  of 
business  in  another  state  constitutes  "doing  business"  in  Ohio,  regardless  of  where  the  products 
of  such  factory  are  sold  or  transported  :  and  it  is  reasonable  and  lawful  under  section  5502  to 
measure  the  volume  of  such  business  by  sales  of  manufactured  articles,  whether  such  sales 
otherwise  represent  interstate  commerce  or  not.     A.  G.  R.   1915,  p.   460. 

See  A.  G.  R.  1915,  page  2411,  for  discussion  of  rule  for  determining  relative  volume  of 
business  of  foreign  corporations. 

Collection;    fee;    minimum. 

Sec.  5503.  On  or  before  October  fifteenth,  the  auditor  of  state  shall  charge  for 
collection,  as  herein  provided,  annually,  from  such  company,  in  addition  to  the  initial  fees 
otherwise  provided  'for  by  law,  for  the  privilege  of  exercising  its  franchise  in  this  state,  a 
fee  of  three-twentieths  of  one  per  cent,  upon  the  proportion  of  the  authorized  capital  stock 
of  the  corporation  represented  by  the  property  owned  and  used  and  business  transacted  in 
this  state,  which  fee  shall  not  be  less  than  ten  dolhrs  in  any  case.  Such  fee  shall  be 
paj'able  to  the  treasurer  of  state  on  or  before  the  first  dav  of  the  following  December. 
(102  V.  224,  §  114.) 

Where  a  foreign  corporation,  other  than  a  transportation  company,  transacts  business  and 
has  property  in  Ohio,  so  as  to  make  it  subject  to  the  annual  tax  on  foreign  corporations,  all 
the  business  so  transacted  in  Ohio,  together  with  the  property  so  owned  and  used,  may  be 
taken  into  consideration  in  determining  that  proportion  of  the  "authorized  capital  stock  of  the 
corporation  on  which  the  computation  of  the  franchise  tax  may  be  based.     A.  G.  R.  1918,  p.  679. 

Domestic   corporations;    hearing;    corrections. 

Sec.  5504.  Between  the  dates  herein  fixed  for  the  determination  of  the  amount  of  the 
subscribed  or  issued  and  outstanding  capital  stock  oif  a  domestic  corporation  and  the 
proportion    of    the    authorized    capital    stock    of    a     foreign    corporation,    represented    by 

8 


114  THE    TAX    LAWS    OF   OHIO. 

property  owned  and  used  and  business  transacted  by  it  in  this  state,  and  the  dates  herein 
fixed  for  the  certification  to  the  auditor  of  state  of  such  amount  or  proportion,  the  com- 
mission may,  on  the  application  of  any  person  or  company  interested,  or  on  its  own 
motion,  review  and  correct  its  findings.     ^^102  v.  224,  §  115.) 

Liabilities  of  foreign  corporations;    insurance  companies  not  included   in  this  act. 

Sec.  5508.  All  foreign  corporations,  and  the  officers  and  agents  thereo'f,  doing  business 
in  this  state,  shall  be  subjected  to  all  the  liabilities  and  restrictions  that  are,  or  may  be 
imposed  upon  corporations  of  like  character,  organized  imder  the  laws  of  this  state,  and 
shall  have  no  other  or  greater  powers.  Every  contract  made  by  or  on  behalf  of  any  such 
foreign  corporation,  affecting  the.  liability  thereof  or  relating  to  its  property  within  this 
state,  before  it  shall  have  complied  with  the  provisions  of  section  one  hundred  and 
seventy-eight  of  the  General  Code,  shall  be  wholly  void  on  its  behalf  and  on  behalf  of  its 
assigns,  but  shall  be  enforceable  against  it  or  them.  Nothing  contained  in  this  section 
shall  be  held  or  construed  to  apply  to  insurance  corporations,  ifraternal  beneficiary 
associations,  or  building  and  loan  associations,  required  by  law  to  report  to  the  superin- 
tendent of  insurance,  nor  to  repeal,  change  or  modify  the  provisions  of  section  one 
hundred  and  eighty-eight  of  the  General  Code.     (102  v.  224,  §   119.) 

See  §   178.      Effect  on  contracts  of  non-compliance  witfi   §   178  G.   C. 

See  6   N.  P.   82;   24   O.  S.   67;   32  O.   S.   388;   69   Fed.   141;   also   86   Fed.   739. 

Certified  list  of  new  corporations  each  month  by  secretary  of  state  to  commission. 

Sec.  5514.  The  secretary  of  state  shall  prepare  and  keep  a  correct  list  of  all  cor- 
porations, subject  to  t/ie  provisions  of  this  act,  engaged  in  business  within  this  state. 
Each  month  he  shall  file  with  the  commission  a  certified  report  showing  all  the  new 
corporations,  the  increase  or  decrease  of  the  capital  stock,  or  the  dissolution  of  existing 
corporations,  and  such  other  information  as  the  commission  requires.  For  the  purpose 
of  obtaining  the  necessary  inil'ormation,  the  secretary  of  state  or  the  commission,  shall 
have  access  to  the  records  of  the  offices  of  the  county  auditors  of  the  state.  (102  v.  224, 
§  125.) 

Information    by   county   auditors. 

Sec.  5515.  Upon  request  of  the  secretary  of  state  or  the  commission,  any  county 
auditor  shall  furnish  such  information  as  is  shown  by  the  records  of  his  office  concerning 
corporations  located  within  his  countv,  and  subject  to  the  provisions  of  this  act.  (102  v. 
224,  §  126.) 

Fees;   povrer  of  commission  as  to. 

Sec.  5516.  For  tbe  purpose  of  determining  the  amount  of  fees  due  from  any  such 
corporation,  the  conunission  may  investigate  and  determine  the  facts  showing  the  pro- 
portion of  the  authorized  capital  stock  of  the  company  represented  by  its  property  and 
business  in  this  state.     (102  v.  224,  §  127.) 

Certain  corporations  exempted. 

Sec.  5518.  An  incorporated  company,  whether  foreign  or  domestic,  owning  or  oper- 
ating a  public  utility  in  this  state,  and  as  such  required  by  law  to  file  reports,  with  the  tax 
commission  and  to  pay  an  excise  tax  upon  its  gross  receipts  or  gross  earnings  as  provided 
in  this  act,  and  insurance,  fraternal  beneficial,  building  and  loan,  bond  investment  and 
other  corporations,  required  by  law  to  file  annual  reports  with  the  superintendent  of 
insurance,  shall  not  be  subject  to  the  provisions  of  sections  one  hundred  and  six  to  one 
hundred  and  fifteen,  inclusive,  of  this  act.     (102  v.  224,  §  129.) 

A  steam  railroad  corporation  which  has  leased  its  entire  line  and  equipment  and  is  not 
operating  within  the  state  of  Ohio,  is  not  required  to  pay  an  assessment  under  the  Willis  law 
upon  its  issued  and  outstandmgr  capital  stock.     Railway  v.   State,  O.  C.  C.    (N.  S.)    20,   61. 

Section  5518,  General  Code,  excepts  from  the  Willis  law  franchise  tax  provisions  such 
insurance  companies  as  are  required  by  law  to  file  "annual  reports  with  the  superintendent  of 
insurance." 

Such  exceptions  cannot  be  construed  therefore  to  include  an  insurance  company  organized 
for  profit,  which  has  not  yet  disposed  of  all  its  shares  of  capital  stock,  as  required  by  law  and 
has  not  yet  been  licensed  to  do  business  by  the  superintendent  of  insurance,  and  therefore,  is 
not  required  to  file  reports  with  that  official. 

The  franchise  tax  is  a  tax  upon  the  privilege  of  being  a  corporation  rather  than  a  tax 
upon  doing  business.     A.  G.  R.   1912,  p.   633. 


The  franchise  tax  is  a  tax  upon  the  privilege  of  being  a  corporation  during  the  month  of 
May,  when  the  report  is  due  and  this  tax  is  not  intended  in  any  way  to  relate  to  prior  or  sub- 
sequent existence  or  activities.  The  excise  tax  is  a  tax  upon  the  privilege  of  doing  a  public 
utility  business  during  the  year  period  preceding  June  30th.     Each  tax  is  assessed  for  the  same 


THE   TAX    LAWS    OF   OHIO.  II5 

year    and    the    funds    received    for    each    is    appropriated    for    public    purposes    for    the    same 
period  of  time. 

In  accordance  with  the  intention  of  section  6518,  General  Code,  therefore,  that  a  cor- 
poration should  not  be  subject  to  both  taxes  for  the  same  year,  no  corporation  can  be  required 
to  file  a  private  corporation  for  profit  report  in  May,  and  at  the  same  time  be  required  to  file  a 
public  utilities  report  in  September.     A.  G.  R.  1913,  p.  585. 


Report  not  required  until  lapse  of  six  months  from  date  of  incorporation. 

SiiL.  5519.  A  corporatiun  shall  not  be  required  to  file  its  first  annual  report  under 
sections  one  hundred  and  six  to  one  hundred  and  fifteen,  [G.  C.  §  5495  to  §  5504]  inclusive, 
of  this  act,  until  the  proper  month,  hereinbefore  provided,  for  the  filing  of  such  report, 
next  following  the  expiration  of  six  months  from  the  date  of  its  incorporation  or 
admission  to  do  business  in  this  state.     (102  v.  224,  §  130.) 

A  consolidated  corporation  need  not  file  a  report  until  after  6  months  following  the  filing 
of  iis  certificates  of  consolidation.     A.   G.  R.   1908  p.   83. 

Dissolution  no  exemption  from  payment  or  filing  report. 

Sec.  5520.  The  mere  retirement  from  business  or  voluntary  dissolution  of  a  domestic 
or  foreign  corporation,  without  filing  the  certificate,  provided  for  in  sections  eleven 
thousand  nine  hundred  and  seventy-four,  eleven  thousand  nine  hundred  and  seventy-five 
and  eleven  thousand  nine  hundred  and  seventy-six  of  the  General  Code,  shall  not  exempt 
it  from  the  requirements  to  make  reports  and  pay  fees  or  taxes  in  accordance  w.ith  the 
provisions  of  this  act.     (102  v.  224,  §  131.) 

See  also  G.   C.    §  §    11978,   11975,   5498. 

Receivers,  trustees,  etc.,  must  file  reports  until  certificate  is  filed  with  Secretary  of  State 
under   11975.      See  5521    G.    C. 

A.    G.    R.    1911-12,    p.    699. 

A.   G.   R.   1904-5,   p.   68. 

A.   G.    R.    1912,   p.    17,   also   p.   844. 

A  corporation  in  the  hands  of  a  receiver,  assignee  or  trustee  for  the  benefit  of  creditors  and 
stockholders,  must,  through  .such  receiver,  assignee  or  trustee,  file  the  reports  and  pay  the  fee 
prescribed  by  the  Willis  law  (102  O.  L.  249)  until  the  corporation  is  dissolved  or  its  charter 
revoked  by  a  court  of  competent  jurisdiction  and  the  certificate  of  dissolution  provided  by 
Section  11975,  has  been  received  and  filed  by  the  secretary  of  state.     A.  G.  R.  1911-1912,  p.  699. 

When   certificate  of  dissolution  may  be  filed. 

Sec.  5521.  In  case  of  dissolution  or  revocation  of  its  charter,  on  the  part  of  a  domestic 
corporation,  or  of  the  retirement  from  business  in  this  state,  on  the  part  of  a  'foreign 
corporation,  the  secretary  of  state  shall  not  permit  a  certificate  of  such  action  to  be  filed 
with  him  unless  the  commission  shall  certify  that  all  reports,  required  to  be  made  to  it, 
have  been  filed  in  pursuance  of  law,  and  that  all  taxes  or  fees  and  penalties  thereon  due 
from  such  corporation  have  been  paid.     (102  v.  224,  §  132.) 

The  annual  franchise  fee  of  a  domestic  corporation  is  not  due  until  August  15,  within  the 
meaning  of  Section  5521,  G.  C.  ;  and  the  tax  commission  may  until  that  date  furnish  the 
certificate  mentioned  in  said  section  even  though  the  taxes  for  the  current  year  have  not  been 
paid.  For  foreign  corporations  said  annual  tax  is  not  due  until  October  15th  of  each  year, 
within  the  meaning  of  Section  5521,  G.  C.     A.  G.  R.  1915,  p.  1196. 

Certificate  of  secretary  of  state  as  to  foreign  corporation  doing  business  without  com- 
pliance   with    laws;    prosecution. 

Sec.  5523.  When  the  secretary  of  state  has  knowledge  that  a  foreign  corporation, 
organized  for  profit,  and  owning  or  using  a  part  or  all  of  its  capital  and  plant  in  this  state, 
is  doing  business  in  this  state  without  having  complied  with  the  laws  thereof,  he  shall 
certify  such  fact  to  the  commission.  The  commission,  when  it  ascertains  from  such 
certificate  of  the  secretary  of  state,  or  otherwise,  that  any  such  foreign  corporation  is 
doing  business  in  this  state  without  having  complied  with  the  laws  thereof,  shall  certify 
the  same  to  the  attorney  general,  with  the  request  that  he  prosecute  an  action  against  such 
foreign  corporation  for  the  penalties  provided  by  law.  in  the  court  of  common  pleas  of 
Franklin  county,  or  in  anv  county  in  which  the  corporation  has  an  office  or  place  of 
business.  Tt  shall  be  the  dutv  of  the  attorney  general,  upon  receipt  of  such  request,  to 
commence  and  prosecute  such  an  action.  On  good  cause  shown,  the  commission  may 
remit  the  penaltv.  or  part  thereof,  incurred  bv  a  foreign  corporation  under  the  provision 
of  Oiapter  2.  of' Division  1.  Title  III,  Part  First.  General  Code.     (102  v.  224,  §  134.) 

For  a  section  analogous  to  the  section  bearing  this  number  in  the  original  General  Code, 
see   5    6497. 

See  §§  182,  186  and  191   G.   C. 


CHAPTER  TWENTY-FOUR. 
PUBLIC  UTILITIES.     (Continued.) 

PENALTIES. 

Section  Section 

5507.  Penalty  for  failure  to  pay  fee.  5511.  Re-instatement. 

5509.  Forfeiture   of  charter.  5513.  Proceedings    in    quo   warranto. 

5509.  When  Secretary  of  State  shall  can-  5525.  Provisions    applicable    to    delinquent 

eel   charter.  companies. 

5510.  Penalty. 

Penalty  for  failure  to  pay  fee. 

Sec.  5507.  If  a  public  utility  or  corporation,  required  to  file  a  report  by  any  provision 
of  this  act,  fails  or  neglects  to  make  such  report,  as  required  herein,  it  shall  be  subject  to  a 
penalty  of  ten  dollars  per  day  for  each  day's  omission  after  the  time  limited  in  this  act 
for  making  such  report.     (106  v.  224,  §  118.) 

Forfeiture  of  charter;  when  secretary  of  state  shall  cancel  charter. 

Sec.  5509.  If  a  corporation,  wherever  organized,  required  by  the  provisions  of  this 
act,  to  file  any  report  or  return  or  to  pay  any  tax  or  fee,  either  as  a;  public  utility  or  as  a 
corporation,  organized  under  the  laws  of  this  state,  for  profit  or  as  a  foreign  corporation 
for  profit  doing  business  in  this  state  and  owning  or  using  a  part  or  all  of  its  capital  or 
plant  in  this  state,  or  as  a  sleeping  car,  freight  line  or  equipment  company,  fails  or 
neglects  to  make  any  such  report  or  return  or  to  pay  any  such  tax  or  fee  for  ninety  days 
after  the  time  prescribed  in  this  act  for  making  such  report  or  return  or  for  paying  such 
tax  or  fee,  the  commission  shall  certify  such  fact  to  the  secretary  of  state.  The  secretary 
of  state  shall  thereupon  cancel  the  articles  of  incorporation  of  any  such  corporation  which 
is  organized  under  the  laws  of  this  state,  by  appropriate  entry  upon  the  margin  of  the 
record  thereof,  or  cancel  the  certificate  of  authority  of  any  such  foreign  corporation  to  do 
business  in  this  state  by  proper  entry.  Thereupon  all  the  powers,  privileges  and  franchises 
conferred  upon  such  corporations,  by  such  articles  of  incorporation  or  by  such  certificate 
of  authority,  shall  cease  and  determine.  The  secretary  of  state  shall  immediately  notify 
such  domestic  or  foreign  corporation  of  the  action  taken  by  him.     (102  v.  224,  §  120.) 

Penalty. 

Sec.  5510.  Any  person  or  persons  who  shall  exercise,  or  attempt  to  exercise,  any 
powers,  privileges  or  franchises,  under  the  articles  of  incorporation  or  certificate  of 
authority,  after  the  same  are  cancelled,  as  provided  in  section  one  hundred  and  twenty  of 
this  act,  shall  be  fined  not  less  than  one  hundred  dollars  nor  more  than  one  thousand 
dollars.     (102  v.  224,  §  121.) 

Re-instatement. 

Sec.  5511.  Any  corporation  whose  articles  of  incorporation  or  certificate  of  authority, 
to  do  business  in  this  state,  has  been  cancelled  by  the  secretary  of  state,  as  provided  in 
section  one  hundred  and  twenty  of  this  act,  upon  the  filing,  within  two  years  after  such 
cancellation,  with  the  secretary  of  state,  of  a  certificate  from  the  commission  that  it  has 
complied  with  all  the  requirements  of  this  act  and  paid  all  taxes,  fees  or  penalties  due  from 
it,  and  upon  the  payment  to  the  secretary  of  state  of  an  additional  penalty  of  one  hundred 
dollars,  shall  be  entitled  again  to  exercise  its  rights,  privileges  _  and  franchises  in  this 
state,  and  the  secretary  of  state  shall  cancel  the  entry  made  by  him  under  the  provisions 
of  section  one  hundred  and  twenty  of  this  act,  and  shall  issue  his  certificate  entitling  such 
corporation  to  exercise  its  rights,  privileges  and  franchises.     (102  v.  224,  §  122.) 

When  a  corporation  whose  charter  has  been  cancelled,  applies  within  two  years  mentioned 
in  section  5511,  General  Code,  to  the  tax  commission  for  the  issuance  of  a  certificate  looking 
towards  its  reinstatement,  as  provided  in  said  section,  the  commission  may  require,  as  a  con- 
dition precedent  to  the  issuance  of  such  certificate,  the  compliance  by  the  corporation  with  all 
the  requirements  for  failure  to  comply  with  the  corporation's  charter,  and  the  payment  of  all 
tees  and  penalties,  for  failure  to  pay  which,  action  was  taken.     A.  G.  R.  1914,  p.  570. 

(116) 


THE   TAX    LAWS   OF   OHIO.  II7 

Proceedings  in  quo  warranto. 

Sec.  5513,  If  any  corporation  fails  or  neglects  to  make  and  file  the  reports  or  returns, 
required  by  this  act,  or  to  pay  the  penalties  provided  in  this  act  for  failure  to  make  and 
file  such  reports  or  returns,  for  a  period  of  ninety  days  after  the  time  prescribed  in  this 
act,  the  attorney  general,  on  the  request  of  the  commission,  shall  commence  an  action  in 
quo  warranto,  in  the  circuit  court  of  Franklin  county,  or  of  any  county  in  this  state  in 
which  such  corporation  is  located  or  has  an  office  or  place  of  business,  to  forfeit  and 
annul  its  privileges  and  franchises.  If  the  court  is  satisfied  that  any  such  corporation  is 
in  default  as  aforesaid,  it  shall  render  judgment  ousting  such  corporation  from  the  exercise 
of  its  privileges  and  franchises  within  this  state,  and  shall  otherwise  proceed  as  provided 
in  Chapter  One  of  Title  VIII,  Part  3  of  the  General  Code.     (102  v.  224,  §  124.) 

Provisions  applicable  to  delinquent  companies. 

Sec.  5525.  The  provisions  of  sections  one  hundred  and  twenty,  one  hundred  and 
twenty-one,  one  hundred  and  twenty-two,  one  hundred  and  twenty-three  and  one  hundred 
and  twenty-four  of  this  act,  shall  apply  to  any  public  utility  or  corporation  which  for  two 
years  prior  to.  and  for  ninety  days  from  and  after  the  passage  of  this  act,  shall  fail  to 
pay  any  taxes  or  fees  or  penalties  thereon,  due  from  it  to  the  state  of  Ohio,  or  to  make 
or  file  any  report  or  return,  required  by  law,  or  to  pay  any  penalty  provided  by  law  for 
failure  to  make  or  file  any  report  or  return  required  by  law.     (102  v.  224,  §  159.) 


CHAPTER  TWENTY-FIVE. 


•  FOREIGN   INSURANCE   COMPANIES. 


Section  Section 

5432.  Annual  statements  of  foreign  in.sur-  5439. 

ance    companie.s. 

5433.  Payment    of    tax    to    treasurer    of  5440., 

state. 
5433-1.      What  annual   statement  shall   show,  5441. 

term  "gross  premiums"  defined. 

5434.  Failure    to    pay    tax    or    make    true  5442. 

statement. 

5435.  Penalty    for    non-payment    of    taxes.  5443. 

5436.  Retaliatory   provision. 

5437.  Deposits   with    superintendent   of   in-  5444. 

surance  not  taxable. 

5438.  Where    policy    on    Ohio    property    to  ^ 
,  be  placed. 


Reinsuring,  etc.,  risk  with  unau- 
thorized  foreign   company. 

Annual  report  required  of  chief  of- 
ficer. 

When  authority  of  insurance  com- 
pany   revoked. 

When  superintendent  to  inspect 
company. 

WTien  foreign  insurance  company 
not  admitted  in  state. 

Expenses  of  inspection  to  be  paid  by 
company. 


Annual  statements  of  foreign  insurance  companies. 

Sec.  5432.  Every  insurance  company  incorporated  by  tlie  authority  of  another  state 
or  government,  in  its  annual  statement  to  the  superintendent  of  insurance,  shall  set  forth 
the  gross  amount  of  premiums  received  by  it  from  policies  covering  risks  within  this  state 
during  the  preceding  calendar  year,  without  deductions  for  commissions,  return  premiimis, 
considerations  paid  for  reinsurance  or  any  deductions  whatever.  It  shall  also  set  forth 
therein  in  separate  items,  return  premiums  paid  for  cancellations  and  considerations  received 
from  other  companies  for  reinsurances  in  this  state  during  such  year.  If  the  superintendent 
of  insurance  has  reason  to  suspect  the  correctness  of  such  statement,  he  may  make  an 
examination,  at  the  expense  of  the  state,  of  the  books  of  such  company  or  its  agents  for 
the  purpose  of  verifying  them.     (R.  S.  Sec.  2745.) 

The  state  may  maintain  an  action  to  collect  taxes  on  insurance  premiums  which  are  mailed 
in  Ohio  to  an  insurance  company  in  New  York:  State  v.  Insurance  Co.,  13  O.  C.  C.  (N.  S.)  113, 
22   O.   C.   D.   51. 

Payment   of  tax   to   treasurer   of  state. 

Sec.  5433.  If  the  superintendent  of  insurance  finds  such  report  to  be  correct,  prior 
to  the  month  of  November  in  each  year,  he  shall  compute  an  arnount  of  two  and  one-half 
per  cent,  of  the  balance  of  such  gross  amount  after  deducting  such  return  premiums  and 
considerations  received  for  reinsurances  as  shown  by  the  next  preceding  anntial  statement 
and  charge  them  to  such  company  as  a  tax  upon  the  business  done  by  it  in  this  state  for 
the  period  shown  by  such  annual  statement,  which  amount  shall  be  paid  by  each  such 
company  to  the  treasurer  of  state  in  the  month  of  November  next  succeeding.  All  taxes 
so  collected  shall  be  credited  to  the  general  revenue  fund  of  the  state.  (106  v.  502.) 
R.  S.  Sec.  2745. 

A  tax  which  is  imposed  by  this  and  the  precedin.s  section  is  a  tax  upon  the  right  to  do 
business,  and  not  a  tax  upon  property;  and,  accordinsily,  bonds  belonging  to  a  foreign  insur- 
ance company  which  are  deposited  with  the  commissioner  of  insurance  mav  also  be  subject 
to  taxation:  "insurance  Co.  v.  Rowland.  196  U.  S.  611,  1 4  O.  F.  D.  543,  2  O.  L.  R.  515;  Assur- 
ance Co  v.  Halliday.  110  Fed.  259,  13  O.  F.  D.  682:  Insurance  Co.  v.  Hallidav,  126  Fed.  257, 
61  C  C.  A  271,  14  O.  F.  D.  73  ;  Assurance  Co.  v.  Halliday,  127  Fed.  830,  14  O.  F.  D.  305,  1 
O.   L.   R.    643. 

Insurance  companies  are  to  be  taxed  upon  the  basis  indicated  in  this  section,  unless 
it  is  shown  that  a  higher  rate  is  imposed  by  the  laws  of  the  state  which  incorporated  such  in- 
surance company  upon  Ohio  companies  doing  bu.siness  therein,  in  which  case,  by  virtue  of 
G.  C.  §  658,  the"  same  obligations  and  prohibitions  are  to  be  imposed  in  this  state  upon  insur- 
ance companies  incorporated  in  such  other  state  ;     State  ex  rel.,  v.  Reinmund,   45   O.   S.   214. 


An  earlier  form  of  this  section  required  a  return  of  "the  gross  amount  of  premiums  re- 
ceived *  *  *  in  this  state."  Under  the  statute  in  that  form  it  was  held  that  a  foreign 
insurance  company  was  not  required  to  pay  to  the  state  annually  two  and  one-half  percentum 
of  the  business  done  by  such  insurance  company  within  the  state,  or  of  the  net  amount  of 
premiums  received  by  it  or  from  its'  businessi  within  the  state,  but  only  such  percentum  of  the 
net  amount  of  premiums  received  by  it  within  the  state  :  Insurance  Co.  v.  State,  79  O.  S.  305 
[for  opinion  below  on  amended  petition,  see  State  v.  Insurance  Co.  13  O.  C.  C.  (N.  S.)  113, 
22  O.   C.  D.   51]. 

If  an  insurance  company  claims  that  an  excessive  amount  is  exacted  as?  a  tax,  its  remedy 
is  not  a  proceeding  in  mandamus,   but  the  proper  remedy  is  an  injunction  against  the  revoca- 

(118) 


THE   TAX    LAWS    OF   OHIO.  II9 

tion   of   the   license  of  such   insurance  company  by   the   superintendent    of   insurance  :    State,    ex 
rel.,   V.   Hahn,   50  O.  S.   714;   State,  ex  rel.,   v.  Tual,   16   O.  C.    C.   680,   9  O.   C.   D.   42. 

rerm  "gross   premiums"  defined   for   taxation   purposes;    what   annual    statement    shall 
show. 

Sec.  5433-1.  l-or  the  purpose  of  computing  franchise  taxes,  on  gross  premiums,  to  be 
paid  under  any  law  of  this  state,  now  or  hereafter  in  force,  by  any  mutual  hre  insurance 
company  authorized  to  do  business  under  the  laws  of  this  state,  the  amount  of  premiumi 
deposits  received  by  such  company  upon  any  risk  within  this  state  in  excess  of  the  net  cost 
of  insurance  to  the  insured,  shall  not  be  included  where  such  excess  deposit  is  returned 
ratably  by  such  company  to  its  policyholders ;  but  the  amount  of  gross  or  aggregate 
premiums  received  by  any  such  company  shall  be  deemed  to  be  the  balance  remaining  after 
deducting  from  the  gross  amount  of  premium  deposits  received  or  collected  by  it  on  risks 
in  this  state  during  the  preceding  calendar  year  ending  on  the  thirty-first  day  of  December, 
that  portion  of  gross  premium  deposits  returned  by  it  to  policyholders  during  said  preceding 
calendar  year,  upon  the  cancellation  or  expiration  of  risks  upon  property  situated  within 
this  state.  In  addition  to  the  matters  of  return  required  to  be  made  by  insurance  companies 
for  the  purpose  of  computing  taxes,  any  such  company  shall  also  return  for  such  purpose 
in  its  annual  statement : 

(a)  The  total  gross  amount  of  premium  deposits  received  or  collected  by  it  on  risks 
in  this  state  during  the  preceding  calendar  year  ending  on  the  thirty-first  day  of 
December ; 

(b)  The  total  amount  of  gross  premimn  deposits  returned  to  policyholders  during 
such  preceding  calendar  year  upon  cancellation  and  upon  expiration  of  risks  upon  property 
situated    within    this    state.     (103   v.   713.) 

Failure  to  pay  tax  or  make  true  statement. 

Sec.  5434.  If  a  company  fails  or  refuses  to  pay  such  tax,  after  a  statement  thereof 
has  been  made  and  mailed  to  it,  or  if  the  statement  required  to  be  made  by  it  under  section 
fifty-four  hundred  and  thirty-two  is  false  or  incorrect,  the  superintendent  of  insurance 
may  revoke  the  license  of  such  company  doing  business  in  this  state.  Upon  failure  or 
refusal  to  pay  the  tax,  the  superintendent  of  insurance  shall  certify  that  fact  to  the 
attorney-general,  who  shall  thereupon  begin  an  action  against  the  company  in  the  court  of 
common  pleas  of  Franklin  county,  or  of  any  other  county,  as  he  may  elect,  to  recover  the 
amount  of  the  tax.  If  such  company  ceases  to  do  business  in  this  state,  it  shall  thereupon 
make  report  to  the  superintendent  of  insurance  of  the  gross  amount  of  premiums,  not 
theretofore  reported  as  provided  in  section  fifty-four  hundred  and  thirty-two,  received  by 
it  from  policies  covering  risks  within  this  state,  prior  to  such  discontinuance  of  business 
after  deducting  return  premiums  and  considerations  received  for  reinsurance,  not  thereto- 
fore so  reported,  and  shall  forthwith  pay  to  the  superintendent  of  insurance  a  like  per  cent, 
of  tax  thereon.     (R.   S.  Sec.  2745.) 

The  superintendent  of  insurance  may,  under  this  section,  revoke  the  license  of  a  foreign 
insurance  company,  or  may  decline  to  renew  the  same  for  failure  to  pay. the  tax,  or  to  make 
a  true  statement,  as  required  by  G.  C.  §  5432,  even  if  an  action  is  pending  to  recover  the 
amount  of  such  taxes  :   State,   ex  rel.,  v.   Insurance  Company,   58   O.   S.   1. 

Penalty  for  non-payment  of  taxes. 

Sk'  .  5435.  If  such  company  refuses  to  pay  such  tax,  upon  demand  being  made  therefor, 
it  shall  be  liable  to  the  state  of  Ohio  at  the  suit  of  the  attorney-general,  to  a  penalty  of 
not  more  than  five  hundred  dollars  per  month  for  each  month  it  has  failed,  after  demand 
therefor,  to  pay  the  tax.  Service  of  process  in  such  action  shall  be  made  according  to  the 
requirements  of  law  governing  suits  brought  against  such  companies  by  a  policyholder 
therein.     (R.   S.    Sec.  2745.) 

Retaliatory  provision. 

Sec.  543G.  If  the  laws  of  another  state,  territory  or  nation  authorize  charges  for  the 
privilege  of  doine  business  therein,  or  taxes  against  insurance  companies  organized  in  this 
state,  exceeding  the  charges  provided  in  this  chapter,  like  amounts  shall  be  charged  against 
all  insurance  companies  of  such  state,  territory  or  nation,  doing  business  in  this  state, 
instead  of  the  charges  herein  provided.     (R.  S.  Sec.  2745.) 

Deposits   with   superintendent   of  insurance   not   taxable. 

Sec.  5437.  Neither  insurance  companies  and  associations,  incorporated  by  the  authority 
of  another  state  or  government,  nor  the  superintendent  of  insurance,  shall  be  required  to 
make   returns    for   taxation   of   the   deposits   of   such   companies    or   associations,   made   as 


I20  THE   TAX    LAWS    OF   OHIO. 

required  by  law,  with  the  superintendent  of  insurance,  for  the  benefit  and  security  of 
policyholders ;  nor  be  governed  with  respect  to  such  deposits,  by  the  provisions  of  law 
relating  to  the  listing  of  personal  property  or  to  the  making  of  tax  returns  by  corporations. 
(R.   S.   Sec.  2745.) 

Taxable  bonds   deposited   by   a   foreign   insurance   company   with   the   superintendent   of   in- 
surance  are   taxable   in   Franklin   county,    unless   the   insurance   company   has   a   principal   office 
elsewhere  in  the  state,  in  which  event  they  are  taxable  there.     It  is  the  duty  of  the  insurance 
company    to    list    the    same    for    taxation,    Section    5437,    General    Code,    being    unconstitutional 
A.  G.  R.  1914,  page  1714. 

Where  policy  on  Ohio  property  to  be  placed. 

Sec.  5438.  An  insurance  company  or  agent  legally  authorized  to  transact  insurance 
business  in  this  state  shall  not  write,  place,  or  cause  to  be  written  or  placed,  a  policy, 
renewal  of  policy  or  contract  for  insurance  upon  property,  situated  or  located  in  this  state, 
except  through  a  legally  authorized  agent  in  this  state,  who  shall  countersign  all  policies 
so  issued  and  enter  the  payment  of  the  premium  upon  his  record.  The  writing,  renewal, 
placing  or  causing  to  be  written  or  placed  of  a  policy  of  insurance  in  any  other  manner 
or  form  is  a  violation  of  the  law  providing  for  the  payment  of  taxes  by  foreign  insurance 
companies  doing  business  in  the  state  of  Ohio,  as  set  out  and  provided  in  this  chapter. 
(R.  S.  Sec.  2745a.) 

Reinsuring,  etc.,  risk  with  unauthorized  foreign  company. 

Sec.  5439.  No  fire  insurance  company  or  association,  authorized  to  do  business  in 
this  state,  shall  reinsure,  dispose  of,  cede,  pool,  divide  or  in  an}-  manner  or  form,  reduce 
a  portion  of  its  risk  or  liability,  covering  property  wholly  or  partially  located  in  this  state, 
in  or  with  a  company,  association,  person  or  persons,  incorporated  or  otherwise,  not 
authorized  by  law  to  do  the  business  of  fire  insurance  in  this  state,  or  to  reinsure,  or 
assume  as  a  reinsuring  company  or  otherwise,  in  any  manner  or  form,  the  whole  or  part 
of  a  risk  or  liability,  covering  property  wholly  or  partially  located  in  this  state,  of  or  for 
an  insurance  company,  association,  person  or  persons,  incorporated  or  otherwise,  not 
authorized  by  law  to  do  the  business  of  fire  insurance  in  this  state.     (R.  S.  Sec.  274Sa.) 

Annual  report  required  of  chief  officer. 

Sec.  5440.  The  superintendent  of  insurance  of  this  state  annually,  and  at  such  times 
as  he  may  see  fit,  shall  require  the  president  or  other  chief  officer  of  each  company  or 
association,  to  file  a  statement  under  oath,  showing  the  names  of  each  fire  insurance  com- 
pany, or  association,  with  whom  or  for  whom  liability  for  insurance  on  property  located 
wholly  or  partially  in  this  state  has  been  reinsured,  disposed  of,  ceded,  pooled,  divided,  or 
in  any  manner  or  form  reduced  or  increased.     (R.   S.  Sec.  2745a.) 

When   authority   of   insurance    company    revoked. 

Sec.  5441.  Any  company  violating  any  of  the  provisions  of  the  next  three  preceding 
sections,  upon  notice  and  satisfactory  proof  thereof  being  made  to  the  superintendent  of 
insurance  of  this  state,  shall  have  its  authority  to  transact  business  in  this  state  revoked 
for  a  period  of  not  less  than  ninety  days.  Any  insurance  company  whose  license  to  do 
business  in  this  state  is  so  revoked,  shall  not  'be  again  permitted  to  do  business  in  this  state 
until  all  taxes  and  penalties  due  from  it  have  been  paid,  together  with  any  expense  that  may 
be  due  under  the  provisions  of  this  chapter.  Such  company  shall  only  be  re-admitted  to 
transact  business  in  this  state  upon  a  complete  re-compliance  with  the  laws  in  regard  to  the 
admission  of  such  company.     (R.  S.  Sec.  2745b.) 

When  superintendent   to   inspect   company. 

Sec.  5442.  When  notice  of  a  violation  of  any  provision  of  the  next  four  preceding 
sections  is  received  by  the  superintendent  of  insurance,  he  shall  forthwith  in  person,  or  by 
deputy,  visit  the  office  of  the  company  where  such  contract  of  insurance  has  been  written 
or  made,  and  demand  an  inspection  of  the  books  and  records  thereof.  Any  company 
refusing  to  exhibit  its  books  and  records  for  his  inspection  shall  be  guilty  of  violating 
such  provisions,  and  the  penalties  orovided  by  law  shall  forthwith  be  enforced  against  such 
company  by  the  superintendent  of   insurance.     (R.   S.  Sec.  2745c.) 

1 
When  foreign  insurance  company  not  admitted  in  state. 

Sec.  5443.  When  application  is  made  by  a  foreign  insurance  company  to  the  superin- 
tendent of  insurance  of  this  state  for  admission  to  do  business  in  this  state,  it  shall  not 
be  admitted  until  it  has  paid  all  taxes  and  penalties  assessed  against  it  for  the  violation 
of   the   laws    relating   to   insurance.     If    such    foreign   company   has   been    reported    to  fthe 


THE   TAX    LAWS   OF   OHIO.  121 

superintendent  of  insurance  as  having  violated  any  of  the  laws  of  this  state  relating  to 
insurance,  he  shall  make  or  cause  to  be  made  an  examination  of  the  books  and  records  of 
the  company  seeking  adn^ission,  and  before  granting  license  to  do  business  in  this  state, 
he  shall  require  it  to  pay  into  the  office  of  the  state  treasurer  a  penalty  equal  to  twenty 
per  cent,  of  all  premiums  written  in  this  state,  for  the  six  years  next  preceding  the  date 
of  request  for  admission,  and  upon  which  such  taxes  have  not  already  been  paid.  (R.  S. 
Sec.   2745c.) 

Expenses   of  inspection   to  be  paid   by   company. 

Sec.  5444.  The  superintendent  of  insurance  shall  receive,  as  compensation  for  services 
rendered  under  the  provisions  of  this  chapter,  his  necessary  expenses.  Such  sum  shall  be 
charged  against  the  company  or  companies  so  visited  by  him,  and  be  collected  by  suit  in 
any  court   of   competent   jurisdiction.     (R.    S.   Sec.  274Sd.) 


CHAPTER  TWENTY-SIX. 


COLLATERAL  INHERITANCES. 


Section 

5331.  Inheritance  tax  ;   distribution. 

5332.  Exemptions. 

5333.  Appraisement ;     deduction   of   property 

not  liable. 

5334.  When    executors,    trustees,    etc.,    com- 

pensation liable  to   tax. 

5335.  Payment ;    proceedings    for    collection. 

5336.  Deduction  of  tax;  collection  from  leg- 

atee. 

5337.  Payment  of  tax   upon   certain   legacies. 

5338.  Retention  or  collection  of  tax  on  cer- 

tain legacies. 

5339.  Sale  of   property   for  payment   of  tax. 

5340.  Proceedings   after   filing  inventory. 


to    be    furnished    probate 


Sesction 

5341.  Information 

.iudge. 

5342.  Refunding  of  tax. 

5343.  Valuation   of    property   subject  to   tax. 

5344.  Jurisdiction    of    probate   court ;    prose- 

cuting  attorney    to   represent    state. 

5345.  Semi-annual     statements     of     probate 

judge  ;    record. 

5346.  Fees   of  ofHcers ;    costs   chargeable    to 

state. 

5347.  Pinal   account   must  show  payment  of 

tax  ;   voucher  therefor. 

5348.  Meaning  of   word   "property". 


Collateral  inheritance  tax;   distribution. 

Sec.  5331.  All  property  within  the  jurisdiction  of  this  state,  and  any  interests  therein, 
whether  belonging  to  inhabitants  of  this  state  or  not,  and  whether  tangible  or  intangible, 
which  pass  by  will  or  by  the  intestate  laws  of  this  state,  or  by  deed,  grant,  sale  or  gift, 
made  or  intended  to  take  effect  in  possession  or  enjoyment  after  the  death  of  the  grantor, 
to  a  person  in  trust,  or  otherwise,  other  than  to  or  for  the  use  of  the  father,  mother, 
husband,  wife,  lineal  descendant  or  adopted  child,  shall  be  liable  to  a  tax  of  five  per  cent, 
of  its  value  above  the  sum  of  five  hundred  dollars.  Fifty  per  cent,  of  stich  tax  shall  be 
for  the  use  of  the  state;  and  fifty  per  cent,  of  such  tax  shall  go  to  the  city,  village  or 
township  in  which  said  tax  originates.  All  administrators,  executors  and  trustees, 
and  any  such  grantee  under  a  conveyance  made  during  the  grantor's  life,  shall  be  liable 
for  all  such  taxes,  with  lawful  interest  as  hereinafter  provided,  until  they  have  been  paid, 
as  hereinafter  directed.  Such  taxes,  shall  become  due  and  payable  immediately  upon  the 
death  of  the  decedent  and  shall  at  once  become  a  lien  upon  the  property,  and  be  and 
remain  a  lien  until  paid.     (103  v.  463.)     R.  S.  Sec.  2731-1. 

An  earlier  form  of  thisi  statute  (91  v.  169;  act  of  April  20,  1894)  was  not  uncoinstitu- 
tinnal  by  reason  of  its  discrimination  between  collateral  kindred  :  Hagerty  v.  State,  ex  rel., 
55   O.    S.    613. 

The  property  "which  shall  pass  by  sale"  within  the  meaning  of  the  act  is  such  only 
as  passes  in  transactions  which  are  in  fact  gifts,  though  in  form  sales,  and  the  act  does 
not  restrict  the  right  to  dispose  of  property  by  sale  for  a  valuable  consideration,  which  the 
parties  in  good  faith,  deem  adequate:    Hagerty  v.   State,  ex  rel.,   55   O.   S.   613. 

Personal  property  which  is  located  in  Ohio  is  subject  to  the  inheritance  tax,  whether 
the  owner  resides  within  the  state  or  without  it :  In  re  Estate  of  Speers,  4  O.  N.  P.  238, 
6    O.    D.    (N.  P.)    398. 

A  bequest  to  the  wife  of  an  adopted  son  is  subject  to  this  tax  :  In  re  Estate  of  Hunnewell, 
3   O.   L.   R.   52. 

A  legacy  to  a  stepson  is  subject  to  this  tax:  In  re  Will  of  Hooper,  4  O.  N.  P.  186, 
6  O.  D.    (N.  P.)    560.  - 

The  amount  of  the  tax  is  not  to  be  computed  upon  the  amount  of  the  legacyi  after  deduct- 
ing the  amount  of  the  tax:    In  re  Will  of  Hooper,   4  O.  N.   P.   186,   6  O.   D.    (N.  P.)    560. 

A  contingent  devise  is  not  taxable  until  it  becomes  vested  :  In  re  Will  of  Hooper,  4  O.  N. 
P.   186,   6   O.   D.    (N.  P.)    560. 

Compensation  for  services  for  which  provision  is  made  by  will  is  not  subject  to  this  tax  ; 
In  re  Will  of  Hooper,    4   O.   N.   P.   186,   6   O.   D.    (N.  P.)    560. 

Where  the  probate  court,  in  the  settlement  of  the  estate  of  a  decedent,  determines  the 
liability  of  a  devise,  legacy,  bequest  or  inheritance  to  pay  a  collateral  inheritance  tax,  under 
the  provisions  of  this  section,  appeal  may  be  taken  by  either  party  to  the  controversy  regard- 
ing the  tax,  from  the  judgment  of  the  probate  court,  to  the  court  of  common  pleas  as  authorized 
by  G.  C.  §  5344  ;  and  where  the  state,  or  the  prosecuting  attorney,  in  behalf  of  the  state,  takes 
the  appeal,  it  may  be  done  without  giving  an,  undertaking  for  such  appeal,  and  without  filing 
the  written  notice  of  an  intention  to  appeal  provided  for  in  G.  C.  §  11207.  The  appeal  may 
be  perfected  by  either  partv  according  to  the  provisions  of  G.  C.  §  §  11212  and  12226  :  Hum- 
phreys  V.    State,    70   O.    S.    67. 

Boards  and  societies  and  auxiliaries  thereto,  which  are  incorporated  and  organized  under 
the  laws  of  other  states,  for  "purposes  of  purely  public  charity  or  other  exclusively  public 
purposes,"  are  not  "institution.s"  of  that  class  in  this  state  within  the  meaning  of  thisi  section  ; 
and  where  they  are  entitled  to  receive  property  within  the  jurisdiction  of  this  state,  by  deed 
of  gift,  bequest  or  devise,  such  gift,  bequest  of  devise  is  liable  to  a  collateral  inheritance  tax 
as  provided  in  this  section,  although  some  of  the  charitable  work,  operations  and  enterprises 
of  the  institutions  so  incorporated  and  organized  are  carried  on  within  this  state.  The  statute 
so  construed  is  not  obnoxious  to  the  second  section  of  our  bill  of  rights,  nor  to  the  fourteenth 
amendment  of  'the   constitution  of  the  United    States  :    Humphreys  v.   State,    70   O.    S.    67. 


If  a  will  which  is  executed   in  this  state,   passes  to  one  who  is  not   related   to  the  testator 
real    or    personal    property   situated    in    this    state,    and    such    legatee   and    devisee    is    appomied 

(122) 


THE    TAX    LAWS    OF    OHIO.  I23 

executrix,  and  after  accepting  such  trust  resigns  without  complying  with  the  provisions  of 
this  and  the  following  section,  it  is  the  duty  of  the  probate  court  to  appoint  an  administrator 
de  bonis  non  with  the  will  annexed  to  comply  with  the  requirements  of  such  statute :  Chamber- 
lain V.    Stecher,    78   O.    S.   271. 

A  law  of  a  general  nature,  which  is  in  full  force  in  every  part  of  the  state,  complies  with 
Art.  II,  §  26,  of  the  constitution,  requiring  laws  of  a  general  nature  to  have  uniform  operation 
throughout  the  state :  State,  ex  rel.,  v.  Ferri-s,  53  O.  S.  314  [affirming  State,  ex  rel.,  v.  Ferris, 
9  O.  C.  C.  298,  6  O.  C.  D.  158]. 

The  act  of  April  20,  1894,  entitled,  "An  act  to  impose  a  direct  inheritance  tax,"  91  O.  L.. 
166,  by  its  exemption  from  taxation  of  the  right  to  receive  or  succeed  to  estates  not  exceeding 
twenty  thousand  dollars  in  value,  and  taxing  the  whole  right  of  receiving  or  succeeding  to  estates 
w'hich  exceed  that  sum  in  value,  and  in  taxing  at  a  higher  rate  per  centum  the  right  to  receive  or 
succeed  to  estates  of  larger  value  than  to  estates  of  smaller  value,  is  in  conflict  with  §  2  of  the 
bill  of  rights  of  the  constitution  of  this  state,  which  declares  that,  "All  political  power  is 
inherent  in  the  people.  Government  is  instituted  for  their  equal  protection  and  benefit"  ;  and 
the  whole  act  is  therefore  uncon.'^titutional  and  void  :  State,  ex  rel.,  v.  Ferris,  53  O.  S.  314 
[affirming  State,   ex   rel..   v.   Ferris,   9   O.   C.   C.    298,    6   O.   Cj  D.,   158]. 

The  direct  inheritance  tax  law  of  April  25,  1904  (97  v.  398),  was  held  to  be  constitutional: 
State,  ex  rel.,  v.  Guilbert,  70  O.  S.  229;  see,  also,  Hostetter  v.  State,  5  O.  C.  C.  (N.  S. )  337, 
16   O.   C.   D.   702   [reversed,   Eurs'  v.   State,   72   O.   S.   448]. 

The  act  passed  and  approved  April  25,  1904  (97  v.  398),  entitled  "An  act  to  impose  a  tax 
upon  the  right  to  succeed  to,  or  inherit  property,"  is  not  retroactive,  and  applies  only  to  such 
rightji  arising  on  a  death  occurring  on  or  subsequent  to  that  day  :  Eury  v.  State,  72  O.  S.  448 
[reversing  Hostetter  v.   State,   5  O.  C.   C.   337,   16   O.   C.   D.   702]. 

The  direct  inheritance  tax  law  was  held  not  to  apply  to  vested  estates  where  the  death  had 
occurred  prior  to  the  passage  of  this  act:    Estate  of  Biishnell,   2  O.   N.   P.    (N.  S.)    673. 

The  act  of  April  2,  1906  (98  v.  229),  which  repealed  the  direct  inheritance  tax  law  of 
April  25,  1904  (97  v.  398),  was  not  affected  in  its  operation  by  G.  C.  §  26,  with  reference  to 
the  effect  of  repealing  statutes ;  and  accordingly  the  right  to  collect  such  tax  terminated 
when   the   act   took  effect  :    Friend   v.    Levy,    76   O.    S.    26. 


The  meaning  of  the  phrase  "in  which  said  tax  originates,"  as  used  in  section  5331,  as 
amended  in  103  O.  L..  463,  is  that  the  situs  of  the  property  passing  by  descent,  devise,  or  deed 
or  gift  for  general  property  taxation  purposes  in  this  state  determines  the  place  of  the 
origination  of  the  tax.     A.  G.  R.   1914,  p.   333. 

In  receiving  property  in  the  manner  provided  by  section  5331,  G.  C,  as  amended,  103  O.  L., 
463,  a  public  institution  of  learning,  incorporated  under  the  laws  of  another  state,  is  not  exempt 
from  the  collateral  inheritance  tax  provided  in  said  statute,  following  Humphrey  v.  State,  70 
O.    S.,    67. 

The  prosecuting  attorney  of  a  county  is  without  authority  in  law  to  settle  a  claim  for 
collateral   inheritance  taxes  for  a   sum   less  than   the  amount   taxable.      A.   G.   R.    1915,   p.    2222. 

W^here  heirs  contest  the  probate  of  a  will  and  a  compromise  is  reached  whereby  the  whole 
estate  is  divided  between  devisees  and  legatees  on  the  one  hand,  and  contestants,  on  the  other, 
and  the  will  is  admitted  to  probate  as  a  valid  will,  administration  to  follow  the  terms  of 
the  compromise,  the  amount  and  apportionment  of  the  collateral  inheritance  tax  is  determined 
by  the  terms  of  the  will  itself  and  the  value  of  the  inheritances  created  thereby,  without 
reference  to  the  compromise.     A.  G.  R.  1915,.  p.  2447. 


The  fact  that  United  States  bonds  constitute  a  part  of  an  inheritance  passing  to  collateral 
heirs  does  not  affect  the  amount  of  the  collateral  inheritance  tax.      A.  G.  R.  1915,  p.  2449. 

The  Ohio  collateral  inheritance  tax  law  is  not  applicable  to  the  transfer  of  shares  of  stock 
in  an  Ohio  corporation  belonging  to  the  estate  of  a  deceased  resident  of  Massachusetts.  A.  G.  R. 
1915,  p.  317. 

Under  the  collateral  inheritance  tax,  section  5331,  "said  tax  originates"  as  to  the  right  to 
succeed  to  real  estate  in  the  citv,  village  or  township  in  which  said  real  estate  is  located. 
A.  G.  R.   1915,   p.   132. 

Under  Section  5331,  General  Code,  the  exemption  from  the  collateral  inheritance  tax 
therein  provided  for,  cannot  apply  to  a  devise  to  a  person  recognized  as  an  adopted  child,  unless 
such  child  has  been  made  a  legal  heir  by  the  declaration  before  the  probate  court  provided  for 
in  Section  8598,  General  Code.     A.  G.  R.  1912,  p.  2037. 

It  is  the  object  of  the  collateral  inheritance  tax  to  place  an  assessment  upon  the  privilege 
of  receiving  and  not  upon  the  property  devised.  The  legislature  intended  the  value  to  be  taxed, 
to  be  measured  by  the  value  of  the  thing  inherited   and   not  by  the  value  of  the  thing  devised. 

Under  section  5331,  G.  C,  therefore,  which  provides  that  property  which  passes  by  will 
or  by  intestate  laws  of  this  state  to  other  than  certain  designated  relatives,  shall  be  liable  to  a 
tax  of  5  per  cent,  of  its  value  above  the  sum  of  $200,  the  sum  of  $200  so  designated  shall  be 
deducted  from  the  amount  which  the  taxable  heir  is  entitled  to,  after  all  expenses  and  debts 
of  the  estate  devised  have  been  subtracted.  A.  G.  R.  1913,  p.  1111.  (Note  change  in  section 
made  subsequent  to  this  oi)inion.) 

Exemptions. 

Sec.  5332.  The  provisions  of  the  next  preceding  section  shall  not  apply  to  property, 
or  interests  in  property,  transmitted  to  the  state  of  Ohio  under  the  intestate  laws  of  the 
state,  or  embraced  in  a  bequest,  devise,  transfer  or  conveyance  to,  or  for  the  tise  of  the 
state  of  Ohio.  oT  to  or  for  the  use  of  a  municipal  corporation  or  other  political  sub- 
division thereof  for  exclusively  public  purposes,  or  public  institutions  of  learning,  or  to  or 
for  the  use  of  an  institution  in  this  state  for  purpose  only  of  public  charity  or  other 
exclusively  public  purposes.  The  property,  or  interests  in  property  so  transmitted  or 
embraced  in  such  devise,  bequest,  transfer  or  conveyance  shall  be  exempt  from  all 
inheritance  and  other  taxes  while  used  exclusively  for  any  of  such  purposes.  (94  v. 
101,  §  1.) 

Bequests  to  the  Presbyterian  church,  part  to  be  used  in  Ohio,  but  the  greater  part  thereof 
to  be  used  elsewhere,  are  not  exempt,  since  they  are  not  for  the  benefit  of  the  inhabitants  of 
this  state:    In  re   Estate  of   Brown,    13   O.   D.    (N.  P.)    168. 


124  THE    TAX    LAWS    OF   OHIO. 

A  bequest  to  a  colleg-e,  the  income  of  which  is  to  be  used  in  aiding  worthy  students  of  a 
theological  seminary,  is  exempt  from  tlie  inheritance  tax,  when  the  seminary  is  open  to  all  the 
public  upon  the  same  terms,  and  if  not  operated  for  profit. 

A  bequest  to  a  society  for  aiding  needy  ministers  of  a  certain  religious  denomination  is 
subject  to  the  iniieritance  tax. 

A  bequest  to  executors  in  trust  to  be  distributed  to  any  societies  and  corporations  organized 
tgr  benevolent  and  charitable  purposes  is  subject  to  the  inheritance  tax. 

A  bequest  to  an  individual  to  be  administered  for  charitable  purposes  is  subject  to  the 
inheritance  tax. 

A  bequest  to  a  church  to  be  administered  for  charitable  purposes  in  the  discretion  of  the 
trustees  of  the  church  is  subject  to  the  inheritance  tax. 

Two  bequests  in  the  same  will  to  the  same  cemetery  corporation,  the  income  of  which  is  to 
be  used,  respectively,  for  the  maintenance  of  different  cemetery  lots,  are  to  be  regarded  as 
separate  estates  for  the  purpose  of  the  inheritance  tax,  and  if  neither  exceeds  five  hundred 
dollars  in  amount  no  tax  is  assessable. 

A  bequest  to  a  charitable  home  for  Jewish  aged  and  infirm,  which  is  open  only  to  members 
of  a  specified  religious  denomination  or  sect,  or  those  entertaining  a  given  religious  belief,  is  not 
exempt  from  taxation,  but  if  the  home  is  open  to  all  members  of  a  certain  race  upon  the  same 
terms,  the  bequest  is  exempt  from  the  inheritance  tax. 

A  bequest  to  a  Jewish  hospital  association  maintaining  a  hospital  which  is  open  to  all  on 
the  same  terms  and  is  charitable  in  its  nature  is  exempt  from  the  inheritance  tax. 

A  bequest  to  a  college,  the  income  of  which  is  to  be  used  in  sustaining  a  library  therein, 
is  exempt  from  taxation,  if  the  college  is  open  to  all  on  the  same  terms,  and  is  not  operated  for 
profit.     A.  G.  R.  1915,  p.  493. 

A  bequest  to  an  institution  of  learning,  which  limits  its  students  to  a  particular  class  and 
religious  faith,   is  subject  to  the  collateral  inheritance  tax.     A.  G.  R.   1915,  p.   2373. 

Appraisement  and  deduction  of  property  not  liable. 

Sec.  5333.  When  a  person  bequeathes  or  devises  property  to  or  for  the  use  of  father, 
mother,  husband,  wife,  lineal  descendant,  or  adopted  child,  during  life  or  for  a  term  of 
years,  and  the  remainder  to  a  collateral  heir,  or  to  a  stranger  to  the  blood,  the  value  of  the 
prior  estate,  shall  be  appraised,  within  sixty  days  after  the  death  of  the  testator,  in  the 
manner  hereinafter  provided,  and  deducted,  together  with  the  sum  of  five  hundred  dollars, 
from  the  appraised  value  of  such  property. 

When  compensation  of  executor,  trustee,  etc.,  liable  to  tax. 

Sec.  5334.  When  a  decedent  appoints  one  or  more  executors  or  trustees,  and  instead 
of  their  lawful  allowance  makes  a  bequest  or  devise  of  property  to  them  which  would 
otherwise  be  liable  to  such  tax,  or  appoints  them  his  residuary  legatees,  and  said  bequests, 
devises,  or  residuary  legacies  exceed  what  wouild  be  a  reasonable  compensation  for  their 
services,  such  excess  shall  be  liable  to  such  tax,  and  the  probate  court  having  jurisdiction 
of  their  accotmts  shall  fix  such  compensation.     (90  v.  15,  §  3.)     R.  S.  Sec.  2731-3. 

If  the  testator  has  bequeathed  a  debt  due  from  the  executor  to  him  to  such  executor,  in 
lieu  of  his  statutorj^  compensation,  such  debt  is  not  taxable  upon  the  excess  thereof  over  the 
statutory  compensation,  if  it  is  not  clear  that  the  amount  of  such  debt  is  more  than  reasonable 
compensation  for  the  work  necessary  to  settling  such  estate :  In  re  Will  of  Hooper,  4  O.  N.  P. 
186.    6   O.   D.    (N.  P.)    560. 

Payment;    proceedings   for   collection. 

Sec.  5335.  Taxes  imposed  by  this  subdivision  of  this  chapter  shall  be  paid  into  the 
treasury  of  the  county  in  which  the  court  having  jurisdiction  of  the  estate  or  accounts  is 
situated,  by  the  executors,  administrators,  trustees,  or  other  persons  charged  with  the  pay- 
ment thereof.  If  such  taxes  are  not  paid  within  one  year  after  the  death  of  the 
decedent,  interest  at  the  rate  of  eight  per  cent,  shall  be  thereafter  charged  and  collected 
thereon,  and  if  not  paid  at  the  expiration  of  eighteen  months  after  such  death,  the 
prosecuting  attorney  of  the  coimty  wherein  said  taxes  remain  unpaid,  shall  institute  the 
necessary  proceedings  to  collect  the  taxes  in  the  court  of  common  pleas  of  the  county, 
after  first  being  notified  in  writing  by  the  probate  judge  of  the  county  of  the  non-payment 
thereof.  The  probate  judge  shall  give  such  notice  in  writing.  If  the  taxes  are  paid 
before  the  expiration  of  one  year  after  the  death  of  the  decedent,  a  discount  of  one  per 
cent,  per  month  for  each  full  month  that  payment  has  been  made  prior  to  the  expiration 
of  the  year,  shall  be  allowed  on  the  amount  of  such  taxes.  (91  v.  170,  §  4.)  R.  S.  Sec. 
2731-4. 

Where  the  collateral  heirs  of  an  Intestate  decedent  are  of  remote  degree  of  relationship 
and  reside  in  various  parts  of  the  United  States,  so  that  the  administrator  in  the  exercise  of 
due  diligence  was  unable  for  some  time  to  acquire  the  information  necessary  to  enable  him  to 
distribute  the  estate  or  to  know  the  number  and  amount  of  the  various  shares  into  which  it  is 
to  be  divided  ;  and,  where,  moreover,  part  of  the  real  property  of  the  estate,  which  constitutes 
the  major  portion  of  its  value,  is  ancestral  and  part  is  non-ancestral  and  litigation  arises  as 
to  the  inheritance  thereof  which  is  not  terminated  for  some  time,  failure  of  the  administrator 
to  pay  the  collateral  inheritance  tax  on  the  various  shares  thereof  within  one  year  after  the 
death  of  the  decedent,  if  due  to  such  causes,  is  excusable  and  the  eight  per  cent  interest  pro- 
vided for  by  section  5335,  G.  C,  being  in  the  nature  of  a  penalty,  should  not  be  collected. 
A.  G.  R.  1915,  p.  1109. 

Deduction  or  collection  of  tax  by  administrator,  etc. 

Sec.  5336.  An  administrator,  executor,  or  trustee,  having  in  charge,  or  trust,  property 
subject  to  such  law,  shall  deduct  the  tax  therefrom,  or  collect  the  tax  thereon  from  the 


THE   TAX    LAWS    OF   OHIO.  1 25 

legatee  or  person  entitled  to  the  property.  He  shall  not  deliver  any  specific  legacy  or 
property  subject  to  such  tax  to  any  person  until  he  has  collected  the  tax  thereon. 
(90  V.  15,  §  5.)     R.  S.  Sec.  2731-5. 

Deduction  and  payment  of  tax  upon  certain  legacies. 

Sec.  5337.  When  a  legacy  subject  to  such  tax  is  charged  upon  or  payable  out  of  real 
estate,  the  heir  or  devisee,  before  paying  it,  shall  deduct  the  tax  therefrom  and  pay  it  to 
the  executor,  administrator,  or  trustee,  and  the  tax  shall  remain  a  charge  upon  the  real 
estate  until  it  is  paid.  Payment  thereof  shall  be  enforced  by  the  executor,  administrator, 
or  trustee,  in  like  manner  as  the  payment  of  the  legacy  itself  could  be  enforced. 
(90  V.  16,  §  6.)     R.  S.  Sec.  2731-6. 

Retention  or  collection  of  tax  upon  certain  legacies. 

Sec.  5338.  If  .such  legacy  is  given  in  money  to  a  person  for  a  limited  period,  such 
administrator,  executor  or  trustee  shall  retain  the  tax  on  the  whole  amount.  If  it  is  not  in 
money,  he  shall  make  an  application  to  the  court  having  jurisdiction  of  his  accounts  to 
make  an  apportionment,  if  the  case  require  it,  of  the  sum  to  be  paid  into  his  hands  by  such 
legatee  on  account  of  the  Uix  and  for  such  further  order  as  the  case  may  require.  (90 
V.  16,  §  7.)     R.  S.  Sec.  2731-7. 

Sale  of  property  for  payment  of  tax. 

Sec.  5339.  Administrators,  executors  and  trustees  may  sell  so  much  of  the  estate  of 
the  deceasefd  as  will  enable  them  to  pay  said  tax  in  like  manner  as  they  are  empowered  to 
do  for  the  payment  of  his  debts.     (90  v.  16,  §  8)     R.  S.  Sec.  2731-8. 

A  widow  to  whom  a  dower  has  been  a-ssigned  in  timber  land  may  cut  timber  on  such  land 
to  pay  the  taxes  thereon  :    Crockett  v.   Crockett,  2  O.  S.   181. 

Proceedings  after  filing  of  inventory. 

Sec.  5340.  Within  ten  days  after  the  filing  of  the  inventory  of  every  such  estate, 
any  part  of  which  may  be  subject  to  a  tax  under  the  provisions  of  this  subdivision  of 
this  chapter,  the  judge  of  the  probate  court,  in  which  such  inventory  is  filed,  shall  make 
and  deliver  to  the  county  auditor  of  such  "county  a  copy  of  the  inventory;  or,  if  it  can  be 
conveniently  separated,  a  copy  of  such  part  of  the  estate,  with  the  appraisal  thereof.  The 
auditor  shall  certify  the  value  of  the  estate,  subject  to  taxation  hereunder  and  the  amount 
of  taxes  due  therefrom,  to  the  county  treasurer,  who  shall  collect  such  taxes,  and  thereupon 
place  twenty-five  per  cent,  thereof  to  the  credit  of  the  county  expense  fund,  and  pay 
seventy-five  per  cent,  thereof  into  the  state  treasury,  to  the  credit  of  the  general  revenue 
fund,  at  the  time  of  making  his  semi-annual  settlement.     (91  v.  170,  §  9.)     R.  S.  Sec.  2731-9. 

From  a  review  of  the  decisions  it  is  now  settled  in  this  state  that  the  collateral  Inheritance 
tax  is  a  tax  upon  the  right  to  receive  the  property  and  not  a  tax  upon  the  estate  itself. 

It  is  the  specific  legacies  which  are  to  be  taxed  therefore,  and  debts  of  the  estate,  as  well 
as  costs  of  administration,  must  be  deducted  when  the  estate  in  the  aggregate  has  been 
devised  collaterally. 

These  deductions  may  not  be  made  from  the  inventory  filed  by  the  probate  judge,  under 
Section  5341  of  the  General  Code,  with  the  auditor.  Such  deductions  must  be  made  by 
application  to  probate  court  under  the  procedure  set  out  for  appraisal,  etc.,  under  Sections 
5343  and  5344  of  the  General  Code.  Such  procedure  may  be  avoided,  however,  by  agreement 
between  the  prosecuting  attorney  and  all  interested  parties.     A.  G.   R.   l!)i2,   p.   1430. 

Under  the  inheritance  tax  law,  the  appraisement  returned  in  the  probate  court  is,  in  the 
first  instance,  binding  upon  all  parties. 

If  land  devised  to  collateral  relatives  is  sold  in  partition  at  less  than  the  appraised 
value  thereof,  the  probate  judge  may  not  take  cognizance  of  this  fact  for  the  purpose  of  com- 
puting the  tax. 

The  probate  court  may  not  appoint  appraisers  to  determine  the  actual  market  value 
of  the  property  except  on  formal  application  under  the  statute.  Such  application  must  be  made 
within  a  reasonable  time  after  the  death  of  the  testator  and  the  filing  of  the  inventory. 
A.  G.  R.  1915,  p.  8. 

Information   to  be   furnished  probate  judge  by  executor,  etc. 

Sec.  5341.  When  for  any  reason  the  devisee,  legatee  or  heir  who  has  paid  such  tax 
to  become  subject  to  such  tax,  the  executor,  administrator  or  trustee  of  the  decedent  shall 
inform  the  probate  judge  thereof  within  six  months  after  he  has  assumed  the  duties  of  his 
trust,  or  if  the  fact  is  not  known  to  him  within  that  time,  then  within  one  month  from 
the  time  that  it  does  become  so  known  to  him.     (90  v.  16,  §  10.)     R.  S.  Sec.  2731-10. 

Refunding   of   tax. 

Sec.  5342.  When  for  any  reason  the  devisee,  legatee  or  heir  who  has  paid  such  tax 
relinquishes  or  reconveys  a  portion  of  the  property  on  which  it  was  paid,  or  it  is  judicially 
determined  that  the  whole  or  part  of  such  tax  ought  not  to  have  been  paid,  the  tax,  or 
the  due  proportional  part  thereof,  shall  be  repaid  to  him  I)v  the  executor,  administrator  or 
trustee.     (90  v.  16,  §  11.)     R.  S.  Sec.  2731-11. 


126  THE    TAX    LAWS    OF    OHIO. 

Valuation  of  property  subject  to  tax. 

Sec.  5343.  The  value  of  such  property,  subject  to  said  tax,  shall  be  its  actual  market 
value  as  found  by  the  probate  court.  If  the  state,  through  the  prosecuting  attorney  of  the 
proper  county,  or  any  person  interested  in  the  succession  to  the  property,  applies  to  the 
court,  it  shall  appoint  three  disinterested  persons,  who,  being  first  sworn,  shall  view  and 
appraise  such  property  at  its  actual  market  value  for  the  purposes  of  this  tax,  and  make 
return  thereof  to  the  court.  The  return  may  be  accepted  by  the  court  in  a  like  manner 
as  the  original  inventory  of  the  estate  is  accepted,  and  if  so  accepted,  it  shall  be  binding 
upon  the  person  by  whom  this  tax  is  to  be  paid,  and  upon  the  state.  The  fees  of  the 
appraisers  shaJl  be  fixed  by  the  probate  judge  and  paid  out  of  the  county  treasury  upon 
the  warrant  of  the  county  auditor.  In  case  of  an  annuity  or  life  estate,  the  value  thereof 
shall  be  determined  bv  the  so-called  actuaries'  combined  experience  tables  and  five  per 
cent,  compound  interest.     (90  v.   16,  §  12.)     R.   S.   Sec.  2731-12. 

A.  sum  paid  by  the  collateral  heirs  of  an  intestate  to  a  person  claiming  as  a  creditor  of 
the  estate  of  the  decedent  should  be  deducted  from  the  estate  for  inheritance  tax  purposes. 
A.   G.   R.   1915,  p.   1045. 

Where  an  estate,  of  which  the  probate  court  of  one  county  has  principal  jurisdiction,  passes 
under  the  laws  of  descent  and  distribution  to  a  single  heir,  and  part  of  the  estate  consists  of 
real  property  located  in  another  county,  the  probate  court  of  the  first  county  has  exclusive 
jurisdiction  to  appoint  appraisers  of  the"  real  estate  upon  application  under  section  5343,  G.  C, 
and  the  entire  tax  should  be  paid  into  tlie  treasury  of  that  county. 

The  share  of  the  tax  belonging  to  the  municipality  or  township  in  the  other  county  in  which 
the  real  estate  is  located  should  be  ascertained  and  should  be  paid  by  the  treasurer  of  the 
first  county  to  the  treasurer  of  the  second  county  as  undivided  tax  moneys  and  distributed 
by  the  latter  treasurer  to  such  municipality  or  township  at  the  succeeding  semi-annual 
settlement. 

In  order  to  discharge  the  lien  of  the  tax  as  a  matter  of  record  in  the  county  in  which  the 
real  estate  is  situated,  duplicate  receipts  should  be  taken  from  the  treasurer  of  the  first  county 
upon  the  payment  of  the  tax  and  filed  with  the  ijrobate  court  of  the  second  county.  A.  G.  R. 
1915,  p.  1156. 

Jurisdiction   of  probate   court;    prosecuting   attorney   to    represent   state. 

Sec.  5344.  The  probate  court,  having  either  principal  or  auxiliary  jurisdiction  of  the 
settlement  of  the  estate  of  the  decedent,  shall  have  jurisdiction  to  hear  and  determine  all 
questions  in  relation  to  such  tax  that  arise,  affecting  any  devise,  legacy  or  inheritance 
under  this  subdivision  of  this  chapter,  subject  to  appeal  as  in  other  cases,  and  the 
prosecuting  attorney  shal'l  represent  the  interests  of  the  state  in  such  proceedings. 
(90  V.  17,  §  13.)     R.  S.  Sec.  2731-13. 

Cited :    Humphreys  v.   State,   70   O.   S.   67. 

Semi-annual  statements  of  probate  judge;   record. 

Sec.  5345.  Each  probate  judge,  at  least  once  in  six  months,  shall  render  to  the  county 
auditor  a  statement  of  the  property  within  the  jurisdiction  of  his  court  that  has  become 
subject  to  such  tax  during  such  period,  the  number  and  amount  of  such  taxes  as  will  accrue 
during  the  next  six  months,  so  far  as  they  can  be  determined  from  the  probate  records, 
and  the  number  and  amount  thereof  due  and  unpaid.  Each  probate  judge  shall  keep  a 
separate  record,  in  a  book  to  be  provided  for  that  purpose,  of  all  cases  arising  under  the 
provisions  of  this  subdivision  of  this  chapter.     (91  v.  171,  §  14.^      R.  S.   Sec.  2731-14. 

Fees  of  ofBcers;   costs  chargeable  to  state. 

Sec.  5346.  The  fees  of  officers  havin'?  duties  to  perform  under  the  provisions  of  this 
subdivision  of  this  chapter,  shall  be  paid  by  the  county  from  the  county  expense  fund 
thereof,  and  shall  be  the  same  as  allowed  by  law  for  similar  services.  In  ascertaining  the 
amounts  due  the  state,  seventy-five  per  cent,  of  the  cost  of  coillection  and  other  necessary 
and  legitimate  expenses  incurred  by  the  county  in  the  collection  of  such  taxes,  shall  be 
charged  to  the  state  and  deducted  from  the  amount  of  taxes  to  be  paid  into  the  state 
treasury.     (91  v.  171,  §  15.)     R.  S.  Sec.  2731-15. 

Final  account  must  show  payment  of  tax;   voucher  therefor. 

Sec.  5347.  A  final  settlement  of  the  account  of  an  executor,  administrator  or  trustee 
shall  not  be  accepted  or  allowed  by  the  probate  court  unless  it  shows,  and  the  judge  of  that 
court  finds,  that  all  taxes  imposed  by  the  provisions  of  this  subdivision  of  this  chapter, 
upon  any  property  or  interest  therein,  belonging  to  the  estate  to  be  settled  by  such  account, 
have  been  paid.  The  receipt  of  the  countv  treasurer  shall  be  the  proper  voucher  for  such 
payment.     (90  v.  17,  §  16.^     R._S.  Sec.  2731-16. 

Meaning  of  word  "property." 

Sec.  5348.  The  word  "property"  as  used  in  this  subdivision  of  this  chapter  includes 
real  and  personal  estate,  any  form  of  interest  therein,  and  annuities.  (90  v.  17,  §  17.) 
R.  S.  Sec.  2731-17.) 

To  refund  direct  Inheritance  tax  paid  under  act  of  April  20,  1894  (91  v.  166),  see  92 
V.  374. 

Direct  inheritance  tax  :  91  v.  166. 


CHAPTER  TWENTY-SEVEN. 


LEVYING  TAXES. 


STATE  TAXES. 
Section 

5625.  Rates  of  state  taxes. 

5626.  Notice    thereof   to   county   auditor. 
1230.       State   hiKliway   improvement   fund. 
1231-2.  Levy   in   addition   to  all   other.s. 
7575.       Cornmon  school   fund. 

7575.       Irreducible    debt    fund. 
7924.       Miami   university  fund. 


Section 

7925.  Ohio  university  fund. 

7926.  Ohio  normal   school  fund. 

7927.  Miami   normal   school   fund. 
7927a.  Bowlins  Green   normal   school 
7927b.  Kent   normal   school   fund. 
7929.  Ohio   state   university    fund. 
7986.  Wilberforce  university  fund. 


fund. 


Rates   of   state   taxes. 

Sec.  5625.  Taxes,  for  state  purposes,  shall  be  levied,  annually,  on  each  dollar  ©f 
valuation  of  taxable  property,  in  the  sum  or  sums,  provided  by  law^.     (R.  S.  Sec.  2820.) 

Notice  thereof   to   county  auditors. 

Sec.  5626.  The  auditor  of  state,  on  or  before  the  first  Monday  of  June,  annually,  shall 
give  notice  to  each  county  auditor  of  the  rate  required  by  law  to  be  levied  for  the  payment 
of  the  principal  and  interest  of  the  public  debt,  for  the  support  of  common  schools,  for 
defraying  the  expenses  of  the  state,  and  for  the  other  purposes  prescribed  by  law.  Such 
rate  shall  be  levied  by  the  county  auditor  on  the  taxable  property  of  each  county  on  the 
duplicate,  and  be  entered  in  one  column  and  denominated  "state  taxes."     (R.  S.  Sec.  2821.) 

Funds  in  the  state  treasury  arising  from  taxes  levied  and  collected  for  "the  expenses 
of  the  state"  must  be  applied "  to  paying  claims  for  repairing  buildings  of  the  Ohio  uni- 
.\lTsitv,  if  the  legislature  has  appropriated  funds  for  such  purpose  :  State,  ex  rel.,  v.  Ogievee, 
'^1    O  "S.    1.  ^     ^     ,. 

A  tax  levied  under  a  former  statute  (59  v.  9;  60  v.  18;  61  v.  15)  for  the  reuef  of  the 
families  of  soldiers  was  held  to  be  a  state  tax  within  the  meaning  of  a  former  statute, 
which  exempted  certain  lands  of  the  Ohio  university  "from  state  taxes"  ;  State,  ex  rel.,  v. 
Auditor.    15    O.    S.    482. 

That  a  tax  levied  for  paying  bounties  to  volunteers  is  constitutional,  see  Cass  Town- 
ship V.   Dillon,   16   O.   S.   38. 

The  duty  of  a  county  auditor  to  place  on  the  tax  lists  of  the  county  the  rate  required  by 
law  for  state  purposes,  as  certified  to  him  by  the  auditor  of  state,  and  to  enter  the  same  in 
one  column  denominated  "state  taxes,"  is  a  ministerial  duty  specifically  enjoined  by  law,  the 
performance   of   which   mav   be    reciuired   by   mandamus.      State   v.    Roose,    90    O.    S.    345. 

Taxes  for  state  purposes  can  be  levied  only  by  the  general  assembly,  and  the  budget  com- 
missioners of  the  counties  have  no  authority  to  change  such  levy.  State  v.  Edmondson,  89 
O.   S.   93. 

State   highway    improvement    fund;    tax   levy. 

Sec.  1230.  There  shall  be  levied  annually  a  tax  of  three-tenths  of  one  mill  on  all  the 
taxable  property  within  tlic  state  to  be  collected  as  arc  other  taxes  due  the  state,  and  the 
proceeds  of  which  shall  constitute  the  state  highway  improvement  fund.      (106  v.  644,  §  223.) 

Levy  shall  be  in  addition  to  all  others. 

Ski  .  1231-2.  The  annual  levy  of  three-tenths  of  one  mill  provided  for  by  this  act 
shall  be  in  addition  to  all  otiier  levies  made  for  any  purpose  or  purposes,  and  the  same 
shall  not  be  construed  as  limited,  restricted  or  decreased  in  amount  or  otherwise  by  any 
existing  law  or  laws.     (106  v.  645,  §  228.) 

Tax  levy  for  state  common  school  fund  and  irreducible  debt  fund. 

Sec.  7575.  For  tlie  purpose  of  affording  tlie  advantages  of  a  free  education  to  all  the 
youth  of  the  state,  there  shall  be  levied  annually  a  tax  of  fifty-five  thousandths  of  one 
mill  on  the  grand  list  of  the  taxable  property  of  the  state,  to  be  collected  as  are  other  state 
taxes  and  the  proceeds  of  which  shall  constitute  "the  state  common  school  fund,"  and  for 
the  payment  of  interest  on  the  irreducible  or  trust  fund  debt  for  school  purposes,  twenty- 
five  ten  thousandths  of  one  mill,  such   fund  to  be  styled  "the  sinking  fund."     (105  v.  5.) 


Levy    for    Miami    university. 

Sec.  7924.     For  the  purpose  of  affording  support  to  the  Miami  university,  there  shall 
be  levied  annually  a  tax  on  the  grand  list  of  the  taxable  property  of  the  state,  which  tax 

(127) 


128  THE   TAX    LAWS    OF   OHIO. 

shall  be  collected  in  the  same  manner  as  other  state  taxes  and  the  proceeds  of  which  shall 
constitute  "the  Miami  university  fund."  The  rate  of  such  levy  shall  be  eighty-five  ten 
thousandths  of  one  mill  upon  each  dollar  of  valuation  of  such  property.  The  sum  raised 
by  such  levy,  or  its  equivalent  in  money,  in  case  the  levy  is  abolished,  shall  be  the  sum 
total  received  either  from  the  proceeds  of  the  levy  or  from  appropriations  for  the  support 
of  the  college  of  liberal  arts,  and  shall  be  used  only  for  the  purposes  set  forth  in  the 
next  preceding  section.  This  levy  shall  not  hereafter  be  increased.  But  this  shall  not 
prevent  such  appropriations  from  time  to  time  as  may  be  necessary  for  apparatus  for 
university  purposes,  exclusive  of  buildings.     (102  v.  266.) 

Levy  for  Ohio   university. 

Sec.  7925.  For  the  purpose  of  affording  support  to  the  Ohio  university,  there  shall  be 
levied  annually  a  tax  on  the  grand  list  of  the  taxable  property  of  the  state  which  shall  be 
collected  in  the  same  manner  as  other  state  taxes  and  the  proceeds  of  which  shall  constitute 
"the  Ohio  university  fund."  The  rate  of  such  levy  shall  be  eighty-five  ten  thousandths  of 
one  mill  upon  each  dollar  of  valuation  of  such  taxable  property.  The  sum  raised  by  means 
of  such  levy,  or  its  equivalent  in  money,  in  case  the  levy  is  abolished,  shall  be  the  sunt 
total  received,  either  from  the  proceeds  of  the  levy  or  from  appropriations  for  the  support 
of  the  college  of  liberal  arts,  and  shall  be  used  only  for  the  purposes  set  forth  in  section 
seventy-nine  hundred  and  twenty-three.  This  levy  shall  not  hereafter  be  increased.  But 
this  shall  not  prevent  such  appropriations  from  time  to  time  as  may  be  necessary  for 
apparatus  for  university  purposes,  exclusive  of  buildings. 

Under  the  act  of  1804,  establishing  the  Ohio  university,  and  the  act  of  1805,  amenda- 
tory thereto,  the  lands  of  the  university,  on  lease,  are  subject  to  revaluation :  McVey  v. 
Ohio    University,    11    O.    134. 

The  board  of  trustees  of  the  Ohio  university  have  power  to  lay  out  into  lots  the  portion 
of  land  marked  as  "commons"  on  the  town  plat  of  Athiens,  and  dispose  thereof  for  the 
benefit   of   the   University:     Crippen    v.    President    and    Trustees    of    Ohio    University,    12    0.96    . 

Levy   for   Ohio   university   normal    school. 

Sec.  7926.  For  the  purpose  of  affording  support  to  the  state  normal  school  or  college, 
in  connection  with  the  Ohio  university,  there  shall  be  levied  annually  a  tax  on  the  grand 
list  of  the  taxable  property  of  the  state,  which  shall  be  collected  in  the  same  manner  as 
other  state  taxes  and  the  proceeds  of  which  shall  constitute  "the  Ohio  normal  school  fund." 
The  rate  of  such  levy  shall  be  five  one  thousandths  of  one  mill  upon  each  dollar  of 
valuation  as  such  taxable  property,  unless  otherwise  designated  by  the  general  assembly. 
Nothing  in  this  section  shall  prevent  such  normal  school  from  securing  such  additional 
appropriations  as  the  general  assembly  sees  fit  to  make  from  time  to  time  for  the  support 
and  equipment  of  the  school.     (102  v.  266.) 

Levy   for   Miami    university   normal    school. 

Sec.  7927.  For  the  purpose  of  affording  support  to  the  state  normal  school  or  college, 
in  connection  with  the  Miami  university,  there  shall  be  levied  annually  a  tax  on  the  grand 
list  of  the  taxable  property  of  this  state,  which  shall  be  collected  in  the  same  manner  as 
other  state  taxes  and  the  proceeds  of  which  shall  constitute  "the  Miami  normal  school 
fund."  The  rate  of  such  levy  shall  be  thirty-five  ten  thousandths  of  one  mill  upon  each 
dollar  of  valuation  of  such  taxable  property,  unless  otherwise  designated  by  the  general 
assembly.  Nothing  in  this  section  shall  prevent  such  normal  school  from  securing  such 
additional  appropriations  as  the  general  assembly  sees  fit  to  make  from  time  to  time  for 
the  support  and  equipment  of  the  school.     (102  v.  266.) 

Levy  for  Bowling  Green   normal   schooL 

Sec.  7927-a.  For  the  purpose  of  affording  support  to  the  state  normal  school  located 
at  Bowling  Green,  Ohio,  there  shall  be  levied  annually  a  tax  on  the  grand  list  of  the 
taxable  property  of  the  state,  which  shall  be  collected  in  the  same  manner  as  other  state 
taxes  and  the  proceeds  of  which  shall  constitute  "the  Bowling  Green  normal  school  fund." 
The  rate  of  such  levy  shall  be  five  one  thousandths  of  one  mill  upon  each  dollar  of 
valuation  as  such  taxable  property,  unless  otherwise  designated  by  the  general  assembly. 
Nothing  in  this  section  shall  prevent  such  normal  school  from  securing  such  additional 
appropriations  as  the  general  assembly  sees  fit  to  make  from  time  to  time  for  the  support 
and  equipment  of  the  school.     (103  v.  842.) 

Levy  for  Kent  normal  schooL 

Sec.  7927-b.  For  the  purpose  of  affording  support  to  the  state  normal  school  located 
at  Kent,  Ohio,  there  shall  be  levied  annually  a  tax  on  the  grand  list  of  the  taxable  property 
of  the  state  which  shall  be  collected  in  the  same  manner  as  other  state  taxes  and  the 
proceeds    of   which    shall   constitute   "the   Kent   normal    school    fund."     The   rate    of    such 


THE   TAX    LAWS    OF   OHIO.  1 29 

levy  shall  be  five  one  thousandths  of  one  tn ill  upon  each  dollar  of  valuation  as  such  taxable 
property,  unless  otherwise  designated  by  the  general  assembly.  Nothing  in  this -section 
shall  prevent  such  normal  school  from  securing  such  additional  appropriations  as  the 
general  assembly  sees  fit  to  make  from  time  to  time  for  the  support  and  equipment  of  the 
school.     (103  v.  842.) 

Levy  for  Ohio   state  university. 

« 
Sec.  7929.  For  the  purpose  of  affording  free  the  advantages  to  the  youth  of  the  state 
of  a  higher,  technical,  liberal,  professional,  agricultural,  graduate  and  industrial  education, 
including  manual  training,  there  shall  be  levied  annually  a  tax  on  the  grand  list  of  the 
taxable  property  of  the  state,  which  shall  be  collected  in  the  same  manner  as  other  state 
taxes  and  the  proceeds  of  which  shall  constitute  "the  Ohio  state  university  fund."  There 
shall  be  levied  annually  for  that  purpose  five  hundred  and  thirty-five  ten  thousandths  of 
one  mill  upon  each  dollar  of  valuation  of  such  taxable  property  or  its  equivalent  in  money 
should  such  levy  be  abolished.  Nothing  herein  shall  prevent  the  Ohio  state  university 
from  securing  any  appropriations  that  the  general  assembly  sees  fit  to  grant  for  the 
purposes  herein  set  forth.  The  Ohio  State  university  never  shall  maintain  a  normal 
school,  but  may  establish  a  teacher's  college  of  professional  grade.  Nothing  in  this 
section  shall  prevent  the  board  of  trustees  from  charging  incidental  expense  fees  and  also 
reasonable  tuition  fees  for  professional  education.     (102  v.  266.) 

Levy   for   Wilberforce   university. 

Sec.  7986.  For  the  purpose  of  carrying  out  the  provisions  of  this  subdivision  of  this 
chapter,  there  shall  be  levied  annually  a  tax  on  the  grand  list  of  taxable  property  of  the 
state,  which  shall  be  collected  in  a  like  manner  as  other  state  taxes,  and  the  proceeds  of 
which  will  constitute  "the  fund  of  the  combined  normal  and  industrial  department  at 
Wilberforce  university."  The  rate  of  such  levy  shall  be  designated  by  tlie  general  assembly 
at  least  once  in  two  years.  If  it  fails  to  designate  the  rate  for  any  year,  for  the  fund  of 
the  "combined  normal  and  industrial  department  of  Wilberforce  university"  such  levy  shall 
be  thirty-five  ten  thousandths  of  one  mill  upon  each  dollar  valuation  of  such  taxable 
property.  This  shall  be  paid  to  the  treasurer  of  the  normal  and  industrial  department  at 
Wilberforce  university  in  accordance  with  the  provisions  hereof.  All  revenue  arising  from 
tuition,  sales  of  products,  or  otherwise  under  the  aforesaid  department,  shall  be  applied 
by  its  board  of  trustees  to  defray  its  expenses,  or  to  increase  its  efficiency,  a  strict  account 
of  which  shall  be  kept  by  the  department  board,  and  accompanv  the  report  to  the  governor. 
(102  V.  266.) 


CHAPTER  TWENTY-EIGHT. 
LEVYING  TAXES.     (Continued.) 


COUNTY   TAXES. 

Section 
5627.       Commissioners      to      determine      an- 
nually amount  to  be  levied,  etc. 

5629.  Special    levy    for    certain    buildings, 

if   destroyed. 
5629-1.  Repair  of   public   buildings. 

5630.  Annual   levy  for   county  purposes. 
5630-1.  Deficiencies,    special   assessments. 

5631.  Commissioners     may     levy     tax    for 

hospital   for   insane. 

5632.  Commissioners    may    borrow    money 

for   same. 

5633.  May  issue  bonds  therefor. 

5634.  Tax  levy  for  same. 

5637.       Tax  levy  for  judicial  and  court  fund. 


county     commissioners 


Section 

5638.       Powers     of 

limited. 
5639-1.  Submission  to  vote  after  passage  of 

resolution ;     conduct     of    election ; 

publication. 
5640-1.  Ballot ;    more  than  one  question  may 

be   submitted. 
.  5641-1.  Certificate  of  result. 
5642-1.  Bonds    to   be   issued   and   tax   levied, 

when. 

5643.  Condemned     bridges,     tax     levy     for 

repair  of. 

5644.  May  anticipate  levy  and  issue  bonds. 

7419.  Tax   levy   for   road   repairs. 

7420.  Exception. 

7421.  Surplus   tax,   how   disposed   of. 


The  levy  of  county  taxes  for  certain  purposes  is  authorized  by  the  following  sections 
of  the  General  Code : 

1177-1.  (106  v.,  124.)     Experiment  farm. 

1222.  (106  v.,  640,  Sec.  215.)     Road  fund.     County's  proportion. 

1223.  (106  v.,  660,  No.  216.)     Road  bonds. 
1671.  Detention  home. 

1683-9.  (103  v.,  879.)     Mother's  pension. 

2034.  Longview  asylum ;  Hamilton   County. 

2242.  Convict  labor.  _  ;  _ 

2434.  Land   for  and  erection   of   detention  home ;   additional  land   for  infirmary  or 
children's  home. 

2439.  Interest  and  redemption  of  bonds. 

2440.  Auditor  shall  make  such  levy,  when. 
2453.  Soldiers'  monuments. 

2456.  Libraries. 

2488.  County's  proportion  free  turnpike  tax. 

2529.  Poor  fund. 

2530.  Additional  poor  funds. 
2936.  Soldiers'  relief. 

2942.  Soldiers'  and  sailors'  relief  fund. 

2969.  Needy  Wind  relief  fund. 

3063.  Memorial  building  fund. 

3068.  Memorial  building,  care  of. 

3078.  Children's  homes. 

3092.  Destitute  children,  support  of. 

3120.  District  children's  homes. 

3123.  Support  of  children's  homes. 

3130.  County  hospitals. 

3133.  Support  of  county  hospitals. 

3138-2.  Hospitals,  county,  aid  for. 

3141.  (103  v.,  492.)     Tuberculosis  hospital;   support  of. 

3152.  (103  v.,  494.)     Tuberculosis  hospitals. 

4139.  Workhouses. 

4146.  Same. 

4149.  Maintenance   of  workhouse. 

4821.  Election  officers,  expenses  of. 

4991.  Expenses,  primary  elections. 

5054.  Elections,  expenses  of.  ' 

6505.  Ditch  fund. 

6602.  County  sewers. 

6742.  Drift  removal. 

6912-1.  (106  v.,  492.)     To  retain  bonds. 

6926.  (106  v..  603,  Sec.  105.)     Road  improvement  ftmd. 

6927.  (106  v.,  603,  Sec.  106.)     Townships,  proportion  of  costs. 
6929.  (106  v.,  603,  Sec.  108.)     Interest  and  sinking  funds. 

(130) 


THE   TAX    LAWS    OF   OHIO.  I3I 

6956-1.  (106  v..  Sec.  238.)     Road  repair  fund. 

7129-1.  (106  v.,  201.)     Maintenance  roads  in  former  districts. 

7405^.  (106  v.,  603,  Sec.  108.)     Interest  and  sinking  funds. 

7405.  Appropriation  of  toll  road. 

7406.  Same. 

7571.  Bridges,  purchase  of. 

9266.  Toll  roads ;  purchase  of. 

9269.  Refunding  road  bonds. 

9894,  Agricultural  fairs,    encouragement  of. 

14833.  Tax  for  soldiers'  monuments. 

14857.  Bounties,  reenlisted  veteran  volunteers. 

Commissioners   to   determine   annually   amount   to   be  levied,  etc. 

Sec.  5627.  The  county  commissioners,  at  their  March  or  June  session,,  annually,  shall 
determine  the  amount  to  be  raised  for  ordinary  county  purposes,  public  buildings,  the 
support  of  the  poor,  interest  and  principal  of  the  public  debt,  and  for  road  and  bridge 
purposes.  They  shall  specihcally  set  forth  in  the  record  of  their  proceedings  the  amount 
to  be  raised  for  each  of  such  purposes.     (R.  S.  Sec.  2822.) 

The  furnishing  of  an  armory  and  the  maintenance  thereof  for  a  state  militia  or  a 
company  thereof  is  not  an  expense  created  either  for  "ordinary  county  purposes"  or  for 
"county  buildings"  ;    State,  ex  rel.,  v.   Brinkman,  7   O.   C.  C.  165,   3   O.   C.  D.   710. 

Special   levy   for  certain  buildings,  if  destroyed. 

Sec.  5629.  If  a  county  infirmary  building  or  children's  home  building,  built  or  in 
process  of  construction,  is  wholly  or  partly  destroyed  by  fire,  or  other  casualty,  and  such 
county  is  without  sufficient  funds  applicable  to  the  purpose  with  which  to  rebuild  or  repair 
such  building,  the  commissioners  thereof,  at  a  regular  or  called  session,  may  levy  a  tax 
that  will  produce  the  sum  required  for  such  purpose,  not  exceeding,  in  any  case,  ten 
thousand  dollars.  If  the  commissioners  deem  it  advisable,  they  may  anticipate  the  col- 
lection of  such  special  tax  by  borrowing,  not  exceeding  the  amount  so  levied,  at  a  rate  of 
interest  not  exceeding  seven  per  cent,  per  annum,  payable  semi-annually,  and  may  issue 
notes  or  bonds  therefor,  payable  when  the  tax  is  collected.     (R.  S.  Sec.  2823.) 

Tax  levy  for  repair  of  public  building. 

Sec.  5629-1.  If  any  public  building  in  any  county,  township  or  municipality  in  this 
state,  erected  from  funds  raised  by  general  taxation,  be  condemned,  by  the  proper  officials, 
as  unsanitary  or  unfit  for  the  purposes  for  which  it  was  erected,  and  such  county,  township 
or  municipality  is  without  the  necessary  funds  to  make  said  building  sanitary  and  fit  for 
the  purposes  for  which  it  was  built,  the  proper  officials  of  said  county,  township  or 
municipality,  at  a  regular  or  called  meeting,  shall  levy  a  tax  that  will  produce  the  sum 
required  to  remedy  the  defects  in  said  building,  not  to  exceed  in  any  case  five  thousand 
dollars.  Provided,  however,  such  tax  shall  be  subject  to  all  limitations  upon  interior  rate, 
aggregate  amount,  maximum  rate  and  combined  maximum  rate  provided  by  law.  If  the 
officials  deem  it  advisable  they  may  anticipate  the  collection  of  such  special  tax  by  borrow- 
ing not  exceeding  the  amount  so  levied  at  a  rate  of  interest  not  exceeding  6  per  cent., 
payable  semi-annuallv.  and  mav  issue  notes  or  bonds  therefor,  payable  wheti  the  tax  is 
collected.     (103  v.  488.) 

Annual   levy  for  county   purposes. 

Sec.  5630.  The  commissioners  of  any  county,  at  their  June  session,  annually,  may  levy 
not  to  exceed  three  mills  on  each  dollar  valuation  of  taxable  property  witliin  the  county, 
for  county  purposes  other  than  for  roads,  bridges,  county  buildings,  sites  therefor,  and  the 
purchase  of  lands  for  infirmary  purposes.  For  the  purpose  of  building  county  buildings, 
purchasing  sites  therefor,  and  lands  for  infirmary  purposes,  they  may  levy  not  to  exceed 
two  mills  on  such  valuation.     (R.  S.  Sec.  2823.) 

An  earlier  form  of  this  statute  which  fixed  a  rate  for  Lucas  county  different  from  that 
fi.xed  for  other  counties  was  unconstitutional  as  to  Lucas  county  :  Pump  v.  Lucas  County, 
6!t   O.    S.    448. 

The  fact  that  the  levy  which  it  was  sought  to  resist  had  not  been  declared  to  be  unconstitu- 
tional at  the  time  at  which  it  was  made,  did  not  render  such  levy  valid,  at  least  If  contracts  had 
not  been  made  in  reliance  thereon  (the  levy  being  under  a  statute  applicable  to  Lucas  county 
specially):  Kirkley  v.  Parker.  6  O.  C.  C.  (N.  S.)  371,  17  O.  C.  D.  334  [affirmed,  with- 
out   report.    Parker   v.    Kirkley,    75    O.    S.    599.] 

An  earlier  form  of  this  section  which  fixed  the  limit  of  taxation  for  counties  of  dif- 
ferent classes  according  to  the  population  of  the  counties,  was  held  to  be  of  doubtful  con- 
stitutionality, but  was  not  declared  to  be  unconstitutional  in  Yost  v.  Brewing  Co.,  20  O. 
C.  C.   26,  10  O.  C.  D.  693   [affirmed,  without  report,  Brewing  Co.   v.  Yost,  63  O.   S.   563.] 


132  THE   TAX    LAWS    OF   OHIO. 

Tax   levy    to   cover   deficiency    of    special   assessments. 

Sec.  5630-1.  Bonds  issued  by  county  commissioners  in  the  manner  provided  by  law  in 
anticipation  of  the  collection  of  special  assessments  levied  against  the  property  abutting 
upon  a  proposed  improvement  or  to  be  benefited  thereby,  or  in  anticipation  of  the  collection 
of  taxes  upon  the  taxable  property  of  any  township,  or  townships,  of  the  said  county 
within  which  such  improvement  is  to  be  made,  shall  be  full,  general  obligations  of  such 
county,  for  the  payment  of  the  principal  and  interest  of  which,  when  due,  the  full  faith, 
credit  and  revenues  of  such  county  shall  be  pledged.  The  county  commissioners  shall, 
prior  to  the  issuance  of  the  bonds  above  mentioned,  provide  for  the  levying  of  a  tax  upon 
all  the  taxable  property  of  the  county  to  cover  any  deficiency  in  the  payment  or  collection 
of  such  special  assessments  or  township  tax.     (106  v.  495.) 

Commissioners  may  levy  tax  for  hospital  for  insane. 

Sec.  5631.  The  commissioners  of  any  county  owning,  or  wholly  or  partly  maintaining, 
a  hospital  for  the  care  of  the  insane,  at  the  June  session,  annually,  may  levy  a  tax,  not 
exceeding  three-tenths  of  one  mill,  on  the  taxable  property  of  such  county,  for  the  support 
of  such  hospital,  the  payment  for  lands  purchased  or  acquired  for  the  use  thereof,  and 
for  enlargements,  additions,  or  other  improvements  thereto.  (97  v.  IZ,  §  1.)  R.  S. 
Sec.  2823-1. 

Commissioners   may  borrow   money  for   same. 

Sec.  5632.  The  commissioners  of  any  county  owning,  or  wholly  or  partly  maintaining, 
a  hospital  for  the  care  of  the  insane,  may  borrow  money,  not  exceeding  one  hundred  and 
fifty  thousand  dollars,  for  enlarging,  changing  or  adding  to  such  hospital,  or  making  other 
improvements,  which  the  trustees  or  directors  in  charge  thereof  decide  to  be  necessary. 
(97  V.  74,  §  1.)     R.  S.  Sec.  2823-3. 

May  issue   bonds   therefor. 

Sec.  5633.  The  county  commissioners,  making  such  loan,  may  issue  the  bonds  of  such 
county  payable  in  not  more  than  fifty  years  and  redeemable  after  twenty-five  years  from 
their  date  with  interest,  evidenced  by  coupons,  not  exceeding  five  per  cent.,  payable  semi- 
annually. Such  bonds  shall  be  known  as  "county  insane  hospital  improvement  bonds," 
shall  be  signed  by  the  commissioners  and  countersigned  by  the  auditor.  The  commissioners 
from  time  to  time,  upon  request  of  such  directors  or  trustees,  shall  sell  so  many  of  such 
bonds  as  are  required  for  the  purposes  of  their  issue,  and  deposit  the  proceeds  thereof 
with_  the  treasurer  of  the  county  to  the  credit  of  the  hospital.  In  selling  bonds  the  com- 
missioners shall  be  governed  by  the  general  provisions  of  law  applicable  to  the  sale  of 
bonds.     (97  v.  74,  §  2.)     R.  S.  Sec.  2823-4. 

Tax  levy  for  same. 

Sec.  5634.  The  county  commissioners,  annually,  at  the  June  session,  shall  levy  the 
amount  of  taxes  required  to  pay  the  interest  on  such  bonds  and  create  a  sinking  fund  for 
the  redemption  thereof  at  maturity.  All  taxes  levied  and  collected  under  this  section 
shall  be  applied  exclusively  to  the  purposes  for  which  they  were  issued.  (97  v.  74,  §  3.) 
R.  S.  Sec.  2823-5. 

Tax  levy  for  judicial  and  court  fund. 

Sec.  5637.  The  county  commissioners,  at  their  June  session,  annually,  may  levy  on 
each  dollar  of  valuation  of  taxable  property  within  their  county,  for  the  purpose  of 
creating  a  judicial  and  court  fund,  as  follows:  In  a  county  where  the  amount  of  such 
taxable  property  does  not  exceed  three  million  dollars,  not  to  exceed  two  mills ;  where  the 
amount  exceeds  three  million  dollars  and  does  not  exceed  five  million  dollars,  one  and 
five-tenths  mills ;  where  the  amount  exceeds  five  million  dollars  and  does  not  exceed  eight 
million  dollars,  one  and  two-tenths  mills  ;  where  the  amount  exceeds  eight  million  dollars 
and  does  not  exceed  twelve  million  dollars,  one  mill ;  where  the  amount  exceeds  twelve 
million  dollars  and  does  not  exceed  sixteen  million  dollars,  eight-tenths  of  a  mill;  where 
the  amount  exceeds  sixteen  million  dollars  and  does  not  exceed  twenty-six  million  dollars, 
six-tenths  of  a  mill ;  where  the  amount  exceeds  twenty-six  million  dollars  and  does  not 
exceed  seventy-five  million  dollars,  four-tenths  of  a  mill ;  where  the  amount  exceeds 
seventy-five  million  dollars  and  does  not  exceed  one  hundred  million  dollars,  two-tenths 
of  a  mill ;  where  the  amount  exceeds  one  hundred  million  dollars  and  does  not  exceed  one 
hundred  and  fifty  million  dollars,  one-tenth  of  a  mill ;  where  the  amount  exceeds  one  , 
hundred  and  fifty  million  dollars  and  does  not  exceed  two  hundred  million  dollars,  one- 


THE   TAX    LAWS    OF   OHIO.  I33 

twentieth  of  a  mill;  where  the  amount  exceeds  two  hundred  million  dollars,  one-fortieth 
of  a  mill.  Such  fund  shall  be  expended  for  the  payment  of  all  the  expenses  of  the  various 
courts  of  the  county.  In  case  such  fund  should  become  inadequate  to  meet  the  expenses 
of  the  courts,  the  general  or  county  fund  shall  be  drawn  upon  for  the  payment  of  such 
expenses.     (95  v.  465,  §§  1,  2.)     R.  S.  Sees.  2824-7.  2824-8. 

Powers   of  county  commissioners   limited. 

Sec.  5638.  The  county  commissioners'  shall  not  levy  a  tax,  appropriate  money  or  issue 
bonds  for  the  purpose  of  building  county  buildings,  purchasing  sites  therefor,  or  for  land 
for  infirmary  purposes,  the  expenses  of  which  will  exceed  $15,000.00,  except  in  case  of 
casualty,  and  as  hereinafter  provided;  or  for  building  a  county  bridge,  the  expense  of 
which  will  exceed  $18,000.00,  except  in  case  of  casualty,  and  as  hereinafter  provided;  or 
enlarge,  repair,  improve,  or  rebuild  a  public  county  building,  the  entire  cost  of  which 
expenditure  will  exceed  $10,000.00 ;  without  first  submitting  to  the  voters  of  the  county, 
the  question  as  to  the  policy  of  making  such  expenditure.     (R.  S.  Sec.  2825.) 

See  G.   C.   §   2434. 

Thi.s  section  is  said  not  to  be  repealed  or  amended  by  the  statutes,  with  reference  to 
the  inspection  of  public  buildings  (G.  C.  §4648  et  seq.),  and  the  county  commissioners 
are  not  required  to  comply  with  the  orders  of  such  examiners ;  and  if  the  proposed  repairs, 
enlargement  and  improvement  of  an  old  courthouse  amount  in  effect  to  building  a  new  one. 
involving  the  expenditure  of  more  than  ten  thousand  dollars,  such  action  is  within  this 
section  and  must  be  submitted  to  popular  vote:  State,  ex  rel.,  v.  Commissioners,  5  O.  N.  P. 
260,    7    O.    D.     (N.  P.)     34. 

If  an  old  bridge  has  become  unsafe  by  decay,  the  construction  of  a  new  bridge  can- 
not be  regarded  as  tlie  repairing  of  the  old  one ;  and  if  the  expense  of  such  construction 
exceed  the  statutory  limitation,  the  question  as  to  the  policy  of  building  such  bridge  must  be 
submitted   to   popvilar   vote:     Commissioners   v.    Croweg,    24    O.    S.    492. 

When  special  statutes  were  held  to  be  valid  upon  questions  of  this  sort,  the  general 
statute  was  said  to  be  inapplicable:  State,  ex  rel.,  v.  Commissioners,  3  O.  C.  C.  403,  2  O.  C. 
D.    227. 

Statutes  applicable  to  specific  counties  are  now  held  to  be  invalid  :  State,  ex  rel.,  v. 
Davis,    55    O.    S.    1. 

Submission  of  question  to   vote  after  passage  of  resolution;    how  election   conducted; 
notice    by   publication. 

Sec.  5639-1.  When  the  board  of  county  commissioners  desires  to  submit  such  question 
to  the  voters  of  the  county,  it  shall  pass  and  enter  upon  its'  minutes  a  resolution  declaring 
the  necessity  of  such  expenditure,  fixing  the  amount  of  bonds  to  be  issued,  if  any,  in 
connection  therewith,  and  fixing  the  date  upon  which  the  question  of  making  any  such 
expenditure  shall  be  so  submitted,  and  shall  cause  a  copy  of  such  resolution  to  be  certified 
to  the  deputy  state  supervisors  of  elections  of  the  county;  and  thereupon  tlie  deputy  state 
supervisors  shall  prepare  the  ballot  and  make  other  necessary  arrangements  for  the 
submission  of  the  question  to  the  voters  of  the  county  at  the  time  fixed  in  such  resolution. 

The  election  shall  be  held  at  the  regular  places  for  voting  in  such  county  and  shall 
be  condticted,  canvassed,  and  certified  in  the  same  manner,  except  as  otherwise  provided 
by  law,  as  for  the  election  of  county  officers.  The  county  commissioners  shall  give  fifteen 
days'  notice  of  the  submission  of  any  such  question  by  publication  in  at  least  two  news- 
papers of  opposite  politics  having  a  general  circulation  jn  said  county,  which  notice  shall 
be  published  once  a  week  for  two  consecutive  weeks,  and  shall  state  the  amount  of  such 
proposed  expenditure,  the  amount  of  the  bonds,  if  any,  to  be  issued  in  connection  therewith, 
the  purpose  for  which  such  expenditure  is  to  be  made,  and  the  time  of  holding  sucli  election. 
(106  V.  16.) 

Ballot;    more   than   one  question  may  be   submitted. 

Sec.  5640-1.     The  ballots  provided  by  the  deputy  state  supervisors  shall  have  printed 

upon  the  same  the  words,  "In  favor  of  the  expenditure  of  $ for  the 

purpose  of  "  and  "Against  the  expenditure  of  $ 

for  the  purpose  of   "  said  blanks  to  be  filled  with  the 

amoimt  proposed  to  be  expended  and  the  purpose  for  which  said  money  is  to  be  expended. 
If  the  board  of  county  commissioners  desire  to  submit  upon  the  same  ballot  more  than 
one  question  as  to  the  expenditure  of  money  for  any  of  the  purposes  referred  to  in 
section  56.38,  the  same  mav  be  done  by  proper  resolution  and  notice,  and  bv  separately 
stating  upon  said  ballot  each  proposition,  as  above  provided.  (102  v.  447.)  Substituted  for 
G.  C.  Sec.  5640,  original  numbering. 

Certificate   of   result. 

Sec.  5641-1.  When  the  result  of  such  election  has  been  ascertained,  the  deputy  state 
supervisors  shall  certify  the  same  to  the  auditor  of  said  countv  and  he  shall  enter  the 
same  upon  the  records  of  the  board  of  county  commissioners.  (102  v.  447.)  Substituted 
for  G.  C.  Sec.  5641,  original  numbering. 


134  THE   TAX    LAWS   OF   OHIO. 

Bonds  to  be  issued  and  tax  levied,  when. 

Sec.  5642-1.  If  a  majority  of  the  votes  so  cast  are  against  the  proposed  expenditure 
the  board  of  county  commissioners  shall  not  assess  a  tax  or  issue  bonds  therefor.  If  a 
majority  of  the  votes  cast  are  in  favor  of  the  proposed  expenditure,  the  board  of  county 
commissioners  shall  proceed  to  issue  bonds  in  any  sum  not  exceeding  the  amount  stated 
upon  said  ballots,  the  proceeds  of  which  shall  be  used  exclusively  for  the  purpose  stated 
upon  said  ballot,  and  said  board  shall  levy  such  amount  of  tax  as  may  be  necessary  to  pay 
the  interest  accruing  on  said  bonds  and  to  redeem  them  at  maturity.  (102  v.  447.) 
Substituted  for  G.  C.  Sec.  5642,  original  numbering. 

The  term  "majority"  as  used  in  this  section  means  the  same  whether  the  election  is 
a  special  election  or  an  annual  election ;  and  in  either  case,  it  means  a  majority  of  the 
vote  cast  upon  the  proposition ;  even  if  at  a  regular  election  such  vote  is  not  more  than 
half  of  the  total  vote  cast  for  the  candidates  or  upon  all  questions  :  State,  ex  rel.,  v.  Amlin, 
VS   O.   D.    (N.   P.)    334. 

Condemned   bridges,   tax  levy    for   repair    of. 

Sec.  5643.  If  an  important  bridge,  belonging  to  or  maintained  by  any  county,  becomes 
dangerous  to  public  travel,  by  decay  or  otherwise  and  is  condemned  for  public  travel  by 
the  commissioners  of  such  county,  and  the  repairs  thereof,  or  the  building  of  a  new 
bridge  in  place  thereof,  is  deemed  by  them  necessary  for  the  public  accommodation,  the 
commissioners,  without  first  submitting  the  question  to  the  voters  of  the  county,  may  levy 
a  tax  for  either  of  such  purposes  in  an  amount  not  to  exceed  in  any  one  year  two-tenths 
of  one  mill  for  every  dollar  of  taxable  property  upon  the  tax  duplicate  of  said  county. 
(R.  S.  Sec.  2825.) 

Contracts  for  the  restoration  of  bridges  under  this  section  are  controlled  by  G.  C.  §  2414 ; 
State,  ex  rel.,  v.   Commissioners,   14  O.   D.    (N.  P.)    2228. 

May  anticipate  levy  and  issue  bonds. 

Sec.  5644.  If  the  county  commissioners  deem  it  necessary  or  advisable,  they  may 
anticipate  the  collection  of  such  special  tax  by  borrowing  a  sum  not  exceeding  the  amount 
so  levied,  at  a  rate  of  interest  not  exceeding  six  per  cent,  per  annum,  payable  semi- 
annually, and  may  issue  notes  or  bonds  therefor,  payable  when  said  tax  is  collected,  or  the 
commissioners,  without  such  submission  of  the  question,  may  proceed  under  the  authority 
conferred  by  law  to  borrow  such  sums  of  money  as  is  necessary  for  either  of  the  purposes 
before  mentioned,  and  issue  bonds  therefor.  For  the  payment  of  the  principal  and  interest 
on  such  bonds,  they  shall  annually  levy  a  tax  as  provided  by  law.     (R.  S.  Sec.  2825.) 

Tax  levy  for  road  repairs. 

Sec.  7419.  When  one  or  more  of  the  principal  highways  of  a  county  or  part  thereof, 
have  been  destroyed  or  damaged  by  freshet,  landslide,  wear  of  watercourses,  or  other 
casualty,  or,  by  reason  of  the  large  amount  of  tratfic  thereon  or  from  neglect  or  inattention 
to  the  repair  thereof,  have  become  unfit  for  travel  or  cause  difficulty,  danger  or  delay  to 
teams  passing  thereon,  and  the  commissioners  of  such  county  are  satisfied  that  the  ordinary 
levies  authorized  by  law  for  such  purposes  will  be  inadeqtiate  to  provide  money  necessary 
to  repair  such  damages  or  to  remove  obstructions  from,  or  to  make  the  changes  or  repairs 
in,  such  road  or  roads  as  are  rendered  necessary  from  the  causes  herein  enumerated,  they 
may  annually  thereafter  levy  a  tax  at  their  June  session,  not  exceeding  five  mills_  upon 
the  dollar  upon  all  taxable  property  of  the  coimty,  to  be  expended  under  their  direction  or 
by  the  employment  of  labor  and  the  purchase  of  materials  in  such  manner  as  may  seem 
to  them  most  advantageous  to  the  interest  of  the  county,  for  the  construction,  reconstruc- 
tion or  repair  and  maintenance  of  such  road  or  roads  or  part  thereof.     (R.  S.  Sec.  4919.) 

The  council  of  a  municipal  corporation  cannot  control  any  part  of  the  taxes  levied  under 
this   section  :     Lima  v.    McBride,    34   O.    S.    388. 

The  tax  provided  for  in  this  section  is  to  be  levied  upon  townships,  which  are  made 
Independent  road  districts,  as  well  as  upon  the  rest  of  the  county :  BennehofC  v.  Man.sfleld, 
2    O.   N.    P.    225,    2   O.    D.    (N.  P.)    404. 

For  the  application  of  this  section,   see   State  v.   Lewis,   13   O.   D.    (N.P. )    188. 

For  tha  extent  of  the  power  of  a  municipal  corporation  or  township,  to  control  any  part 
of  this  fund,   see  G.   C.   §   7421. 

Exempted  specifically  from  operation  of  Smith  Law  by  Sec.  5649-4. 


The  money  realized  by  the  levy  of  taxes  under  the  provisions  of  section  7419,  General 
Code,  constitutes  an  emergency  fund  to  be  used  by  the  county  commissioners  to  "repair  the 
damages"  to  highways  arising  from  certain  causes  or  to  "remove  obstructions  from,  or  to 
make  changes  or  repairs"  therein  made  necessary  by  other  causes,  and  they  are  not  author- 
ized to  use  the  same  for  the  construction  of  a  new  road  or  to  contribute  to  one  proposed 
by  other  authority. 

State  V.   Flaub,   26,   Dec.   227    (Affirmed  on  appeal,  Marion   Court  of  Appeals). 


THE   TAX    LAWS   OF   OHIO. 


135 


Exception. 

Sec.  7420.  The  next  preceding  section  shall  not  authorize  the  commissioners  to  refuse 
to  make  a  levy  for  a  road  fund  under  the  provisions  of  law  relating  to  levies  for  road  and 
bridge  purposes.     (R.  S.  Sec.  4919.) 

How    surplus   of   tax   to   be   disposed   of. 

Sec.  7421.  All  money  assessed  and  collected  under  the  provisions  of  section  seventy- 
four  hundred  and  nineteen,  which  remains  in  the  hands  of  the  county  treasurer,  unexpended 
and  unappropriated,  for  a_  period  of  six  months  after  the  annual  September  settlement  for 
the  fiscal  year  during  which  the  tax  was  collected,  shall  be  paid  to  the  treasurer  of  the 
township  or  municipal  corporation  from  which  it  was  collected,  and  be  expended  on  the 
public  roads,_  under  the  direction  of  the  trustees  of  the  proper  township  or  municipal 
corporation,  in  such  manner  as  seems  to  them  most  advantageous  to  the  interest  of  the 
township  or  corporation,  for  the  construction,  reconstruction,  or  repair  of  roads,  and  in 
building  or  repairing  bridges.     (R.   S.  Sec.  4921.) 

This  section  specifies  the  only  part  of  the  taxes  levied  for  road  purposes  which  the 
council    may   control  :      Lima   v.    McBride,    34    O.    S.    338. 


CHAPTER  TWENTY-NINE. 
LEVYING  TAXES.     (Continued.) 

TOWNSHIP  TAXES.  Section 

Section  5649.  Payment    of    road    tax,    by    labor; 

5646.  Township  tax,  when  and  how  made.  disposition     of     road      taxes,      by 

5647.  Tax  for   "poor   relief."  county  treasurer. 

5648.  Township    liabinaes    for    the    reaef 

of   the  poor. 

Township  levies  for  certain  specified  purposes  are  authorized  bj^  the  following  sections 
of  the  General  Code: 

1222.  (106  v.,  640,  Sec.  215.)     Road  funds;  Township's  proportion. 

3255.  In  case  of  change  of  lines. 

3256.  How  assessment  made. 
3260.  Township  hall. 

3298-1.  (106  v.,  589,  Sec.  60.)     Road  improvement. 

3298-13.  To  pay  bonds. 

3298-18.  (106  v.,  647,  Sec.  239.)     Road  repair  fund. 

3298-20.  (106  v.,  653,  Sec.  257.)     Road  materials,  gravel,  etc. 

3285.  Hearse  and  burial  vault. 

3292.  Drilling  oil  or  gas  wells. 

3396.  Town  hall. 

3401.  Public  building;  joint  townships  and  corporation. 

3404.  Public  libraries. 

3407.  Private  libraries ;  aid  of. 

■   3410-12.  Township  soldiers'  and  sailors'  memorial  building.  x 

3411.  Free  public  hospital. 

3423.  Township  parks. 

3436.  Lighting;  streets  and  public  ways. 

3439.  Maintenance  of  same. 

3444.  Cemeteries. 

3453.  Enclosing  burial  grounds. 

3455.  Additional  cemetery  grounds. 

3461.  Buildings  upon  cemetery  grounds. 

5825.  Ground  hog  fund. 

5944.  Noxious  weeds. 

6509.  Ditch  fund. 

6912-1.  (106  v.,  492.)     To  retire  bonds. 

7669.  High  school,  joint  district. 

7673.  Municipal  imiversities,  maintenance  of. 

7899.  Normal  schools. 

TOWNSHIP  TAXES. 

ToMrnship  tax,  when  and  how  made. 

Sec.  5646.  The  trustees  of  each  township,  on  or  before  the  fifteenth  day  of  May, 
annually,  shall  determine  the  amount  of  taxes  necessary  for  all  township  purposes,  and 
certify  it  to  the  county  auditor.  The  county  auditor  shall  levy,  annually,  for  township 
purposes,  including  the  relief  of  the  poor,  but  not  including  the  support  of  common 
schools,  or  the  payment  of  the  interest  and  principal  of  the  debts  of  the  township,  such 
rates  of  taxes  as  the  trustees  of  the  respective  townships  certify  to  him  to  be  necessary, 
not  exceeding  one  mill  on  each  dollar  of  the  taxable  valuation  of  the  property  of  the 
township,  which  does  not  exceed  two  hundred  thousand  dollars,  eight-tenths  of  one  mill  on 
each  dollar  of  such  taxable  valuation  exceeding  two  hundred  thousand  dollars,  and  not 
exceeding  three  hundred  thousand  dollars,  one-half  of  one  mill  on  each  dollar  of  such 
taxable  valuation  exceeding  three  hundred  thousand  dollars,  and  not  exceeding  five 
hundred  thousand  dollars,  four-tenths  of  a  mill  on  each  dollar  of  such  taxable  valuation 
exceeding  five  hundred  thousand  dollars,  and  not  exceeding  eight  hundred  thousand 
dollars,  one-fourth  of  one  mill  on  each  dollar  of  such  taxable  valuation  exceeding  eight 
hundred  thousand  dollars,  and  for  the  payment  of  the  interest  and  principal  of  the  debts 

(136) 


THE   TAX    LAWS    OF   OHIO  I37 

of  the  township,  such  sum  as  the  trustees  may  determine  is  necessary   for  that  purpose. 
(R.  S.  Sec.  2827.) 

For   limitations   upon   the   tax   rate,    see   G.    C.   §   5649-2. 

This  section  provides  the  limit  of  taxation  for  general  purposes  based  upon  the  taxable 
valuation  of  the  property  in  the  township ;  and  not  for  the  rate  of  taxation  for  each 
spcciiic  piece  of  property.  Accordingly  the  total  amount  which  may  be  raised  in  any 
township  is  to  be  determined  by  estimating  the  amount  which  could  be  raised  by  one  mill 
on  the  first  two  hundred  thousand  dollars  of  valuation,  eight-tenths  of  a  mill  on  the  next 
one  hundred  thousand  dollars  of  valuation,  one-half  on  the  next  two  hundred  thousand 
dollars  of  valuation  and  so  on.  The  aggregate  amount  of  taxation  thus  obtained  is  10  be 
apportioned  uniformly  upon  the  "property  within  the  township  :  Ward  v.  Railway,  3  O.  N. 
F.    274,    4    O.    D.    (N.P.)    154. 

Tax  for  "poor  relief." 

Sec.  S647.  In  counties  where  there  are  no  county  infirmaries,  a  township  tax  in 
addition  to  the  tax  provided  in  the  next  preceding  section,  and  not  to  exceed  one  mill  and 
five-tenths  of  a  mill  on  each  dollar  of  the  taxable  property  of  the  township,  may  be  levied 
for  the  relief  of  the  poor,  to  be  applied  solely  to  that  purpose.     (R.  S.  Sec.  2827.) 

For  limitations  upon  the  tax  rate,   see  G.   C.   §   5649-2. 

Cited  to  show  that  poor  laws  are  laws  of  a  general  nature :  State,  ex  rel.,  v.  Bargus, 
53   O.   S.   94. 

Township   liabilities   for   the   relief  of   the  poor. 

Sec.  5648.  The  trustees  of  any  township  which  incurs  liabilities  for  the  relief  of  the 
poor,  beyond  the  amount  raised  by  the  levy  authorized  by  law,  may  make  an  additional 
levy,  for  the  purpose  of  discharging  such  liabilities,  not  exceeding  six-tenths  of  one  mill 
on  the  dollar  of  the  taxable  property  of  such  township.     (R.  S.  Sec.  2828.) 

Payment   of  road  tax  to  county  treasurer. 

Sec.  5649.  Any  person  charged  with  a  road  tax  shall  pay  it  in  money  to  the  county 
treasurer  in  like  manner  as  other  taxes  are  collected  and  paid.  Road  taxes  paid  to  or 
collected  by  the  county  treasurer  shall  be  paid  over  to  the  treasurer  of  the  township  or 
municipal  corporation  from  which  they  were  collected,  and  be  expended  on  the  public 
roads  and  in  building  and  repairing  bridges  in  the  township  and  municipal  corporation 
from  which  they  were  collected  under  the  direction  of  the  trustees  of  the  proper  township 
or  council  of  such  municipal  corporation.  All  funds  heretofore  levied  for  road  purposes 
and  not  expended,  shall  be  expended  by  the  trustees  of  the  township  or  council  of  the 
municipal  corporation  from  which  the  funds  were  collected  as  other  taxes  collected  under 
the  provisions  of  this  title.     (103  v.  489.)     R.  S.  Sec.  2830. 


CHAPTER  THIRTY. 
LEVYING  TAXES.     (Continued.) 

SCHOOL  TAXES.  Section 

Section  7592_       Greater    or    less   tax    may    be    levied. 

7586.  Rate     of     taxation    to    be     fixed     by  7594.        Certificate  of   lew  to   auditor. 

board.  7672.       Annual   budget. 

7587.  Levy   to   be  divided   into   four   funds. 
7591.       Maximum   levy. 

The  following  sections  of  the  General  Code  authorize  Boards  of  Education  to  levy 
taxes   for  certain  specified  purposes : 

6510.  Ditch  assessment,  school  lands. 

7622-7.  Social  center  fund. 

7628.  Interest  and  redemption  fund. 

7630-1.  Replacement  of  destroyed   school  houses. 

7632.  Library  fund. 

7633.  Joint  libraries. 
7639.  Library  maintenance. 

7641.  Library  associations. 

7642.  School  libraries. 
7739.        Free  text  books. 

Board  of  education  to  fix  rate  of  taxation. 

Sec.  7586.  Each  board  of  educatioi^,  annually,  at  a  regular  or  special  meeting  held 
between  the  third  Monday  in  April  and  the  first  Monday  in  June,  shall  fix  the  rate  of 
taxation  necessary  to  be  levied  for  all  school  purposes,  after  the  state  funds  are  exhausted. 
(98  V.  9.)     R.  S.  Sec.  3958. 

As  the  tuition  fund  is  in  the  nature  of  a  trust  fund,  for  the  benefit  of  each  individual 
youth  in  the  state,  transfers  from  said  fund,  in  the  treasury  of  a  school  district  to  a  build- 
ing fund  cannot  be  made  except  under  provision  and  conditions  provided  for  in  Section  5655, 
General  Code,  for  the  purpose  of  reducing  tax  levy  estimates  at  the  annual  meeting  ol 
the  board. 

The  common  pleas  court  has  power,  under  Sections  2296-2302,  , General  Code,  to  permit 
transfers  "when  no  injury  will  result  therefrom"  but  in  view  of  the  peculiar  nature  of 
tlie   tuition   fund,    such    action   would    be   a   rare   possibility. — Attorney   General,   1912,    p.    1206. 

This  and  the  following  sections  authorize  a  levy  made  by  the  board  of  education  upon 
property  in  the  respective  school  districts,  if  the  state  funds  are  insufficient  :  Toledo, 
ex  rel.,   v.   Railway,   4   O.   C.   C.   113,   2   O.  C.  D.   450. 


A  board  of  education  is  not  liable  in  its  corporate  capacity  for  damages,  where,  in 
excavating  on  its  own  lots  for  the  erection  of  a  school  building,  it  wrongfully  and  negli- 
gently carries  the  excavation  below  the  statutory  depth  of  nine  feet,  thereby  undermining 
and  injuring  the  foundation  and  walls  of  a  building  of  an  adjoining  owner:  Board  of  Edu- 
cation V.  Volk,   72  O.   S.   469. 

General  Code,  Sec.  3782,  creating  a  liability  against  an  "owner"  or  "possessor"  of 
premises  whereon  such  wrongful  and  unlawful  excavation  Is  made,  does  not  apply  to  boards 
of  education  holding  title  to  the  lot  or  land  being  excavated,  for  school  and  school  building 
purposes  :     Board  of  Education  v.   Volk,   72  O.   S.   469. 

In  the  absence  of  statutory  authority,  the  board  of  education  is  not  liable  in  its  cor- 
porate capacity  for  an  injury  which  results  to  a  pupil,  while  attending  a  public  school, 
although  such  board  of  education  has  been  negligent  in  the  discharge  of  its  official  duty 
in  the  erection  and  maintenance  of  a  common  school  building:  Finch  v.  Board  of  Educa- 
tion,  30  O.   S.  37. 


A  municipal  corporation  is  not  liable  for  the  negligence  of  the  board  of  education  In 
the  construction  and  maintenance  of  a  school  building  to  a  pupil  attendine  such  school,  who 
is   injured   by   reason  of   such   negligence :     Diehm   v.    Cincinnati,    25    O.    S.    305. 

"A  notice,  l?y  a  clerk  of  a  board  of  education,  of  a  tax  voted  by  the  board,  to  build  a 
.«chool  house,  delivered  to  the  auditor  on  the  11th  day  of  June,  is  sufficient  authority  to 
the  auditor   for   carrying  the  tax   into   his   duplicate:"     II   Western   Law   Monthly,    589. 

It  is  a  general  rule  that  the  statutes,  so  far  as  they  limit  a  time  for  the  performance 
of  an  act  by  a  public  officer,  for  the  public  benefit,  are  merely  directory,  when  tiyne  is  not 
the  essence  of  the  thing  to  be  done,  unless  there  are  negative  words,  and  the  act  is  valid 
if   done    afterwards. 

Tuition  from  non-resident  pupils  is  to  be  paid  to  the  board  of  education,  and  placed  in 
the  contingent  fund.  A  teacher  has  absolutely  no  authority  to  retain  money  received  for 
tuition  of  non-resident  pupils.     Attorney   General  Opinion. 

(138) 


THE   TAX    LAWS   OF   OHIO.  1 39 

L«vy   to   be  divided  into   four   funds. 

Sec.  7587.  Such  levy  shall  be  divided  by  the  board  of  education  into  four  funds : 
First,  tuition  fund;  second,  building  fund;  third,  contingent  fund;  fourth,  bonds,  interest 
and  sinking  fund.     A  separate  levy  must  be  made  for  each  fund.     (98  v.  9.)     R.  S.  3958. 

Maximum   levy. 

Sec.  7591.  Except  as  hereinafter  provided,  the  local  tax  levy  for  all  school  purposes 
shall  not  exceed  twelve  mills  on  the  dollar  of  valuaticfn  of  taxable  property  in  any  school 
district,  and  in  city  school  districts  shall  not  be  less  than  six  mills.  Such  levy  shall  not 
include  any  special  levy  for  a  specified  purpose,  provided  for  by  a  vote  of  the  people. 
(98  V.  127.)     R.  S.  Sec.  3959. 

Section    5649-2,    et    seq.,    limit    rate    of    taxation    and    repeal    by    implication    existing    con- 
flicting statutes:     Rabe  v.   Canton   Sch.   Dist.    (B.  of  Ed.),   88   O.   S.   403. 
For  limitations   upon  the  tax   rate,   see  G.   C.    Sec.   5649-2. 

Greater    tax    may   be    levied. 

Sec.  7592.  A  greater  or  less  tax  than  is  authorized  above  may  be  levied  for  any  or 
all  school  purposes.  Any  board  of  education  may  make  an  additional  annual  levy  of 
not  more  than  five  mills  for  any  number  of  consecutive  years  not  exceeding  five,  if  the 
proposition  to  make  such  levy  or  levies  has  been  submitted  by  the  board,  to  a  vote  of  the 
electors  of  the  school  district,  tmder  a  resolution  prescribing  the  time,  place  and  nature  of 
the  proposition  to  be  submitted,  and  approved  by  a  majority  of  those  voting  on  the 
proposition.     (98  v.  127.)     R.  S.  Sec.  3959. 

Repealed    by   implication:      Rabe   v.    Canton    Sch.    Dist.,    88    O.    S.    403. 

When  a  village  board  of  education  was  authorized  by  electors  under  section  7592, 
General  Code,  to  levy  an  additional  tax  of  five  mills  for  five  years,  such  board  may  pro- 
ceed to  issue  bonds  without  further  authorization  of  the  electors  provided  that  the  con- 
ditions of  7626  and  7679,  General  Code,  with  reference  to  the  quality  and  nature  of  the 
bonds  and  the  provisionsi  of  section  7629  with  reference  to  the  amount  of  the  bonds  and 
the   procedure   of   the  board    be   complied    with.  —  Attorney   Oeneral,   1911-12,   p.    534. 

Section  7629,  General  Code,  still  empowers  the  board  of  education  to  issue  such  amount 
of  bonds  without  authority  of  the  electors  in  any  one  year  as  does  not  exceed  in  the  aggre- 
gate a  tax  of  two  mills  for  the  year  next  preceding  the  issue.  The  limtation  of  the  Smith 
law  must  be  observed,  however.  — 'Attorney  General,  1911-12,  p.   1332. 

The  decision  in  the  case  of  Rabe  et  al.  v.  Board  of  Education,  does  not  in  any  way 
effect  the  rights  of  the  Board  of  Education  under  Section  5656,  General  Code.  —  Attorney 
General.  Opinion  No.    926,   1914. 

For  limitations  upon  the  tax  rate,  seei  G.   C.   Sec.   5649-2. 

Amount  of  levy  to  be  certified  to   county  auditor. 

Sec.  7594.  The  amount  of  the  levy  fixed  by  the  boards  of  education  under  the  next 
eight  preceding  sections,  shall  be  certified  to  the  county  auditor,  in  writing,  on  or  before 
the  first  Monday  in  June  of  each  year  by  the  boards  of  education,  and  on  or  before  the 
first  Monday  in  August  of  each  year  by  the  county  commissioners  when  the  levy  is  made 
by  them,  who  shall  assess  the  entire  amount  upon  all  the  taxable  property  of  the  district, 
and  enter  it  upon  the  tax  duplicate  of  the  county.  The  county  treasurer  shall  collect  it  at 
the  time  and  in  the  same  manner  as  state  and  county  taxes  are  collected,  and  pay  it  to 
treasurer  of  the  district  upon  the  warrant  of  the  county  auditor.  (102  v.  277.)  R.  S.  Sec. 
3960. 

The  fact  that  the  auditor  has  not  apportioned  the  school  fund  does  not  give  authority 
to  the  board  of  education  to  treat  such  fund  as  contingent,  and  to  expend  it  in  accordance 
with   its  discretion  :     State,   ex  rel.,  v.   Zeeb,    9   O.   C.   C.   13. 

Bach  apportionment  is  a  separate  tranaction,  and  the  fact  that  there  was  either  a 
surplus  or  deficit  in  preceding  years,  cannot  change  the  apportionment  in  question  :  Saunders 
v.   State,   ex  rel.,   2  O.   C.   C   475,   1  O.   C.   D.   596. 

Estimate   to   maintain   schools   certified   to   county    auditor   in  annual   budget. 

Skc.  7672.  Boards  of  education  exercising  control  for  the  nurpose  oi  taxation  over 
territory  within  a  rural  or  joint  rural  high  school  district  shall  determine  by  estimate  the 
amount  necessary  for  the  maintenance  of  any  rural  or  joint  rural  hich  school  to  which 
such  territory  belongs  and  shall  certify  such  amount  to  the  countv  auditor  in  the  annual 
budget  as  provided  in  section  .5649-3a.  All  funds  derived  from  levies  so  made  shall  be 
kept  separate  and  be  paid  out  for  the  maintenance  of  the  school  for  which  they  were  made. 
(104  V.  225.)     R.  S.   Sec.  4009-15. 

When  a  joint  school  district  is  formed  for  high  school  purposes  by  a  township  school  district 
and  an  adjoining  village  district,  such  district  becomes  one  district  and  taxes  for  the  support  of 
the  same  must  be  borne  bv  the  respective  joined  districts  in  proportion  to  the  total  valuation 
of  the  property  in  each,  iiotwithstandlng  the  fact  that  the  vlllRge  district  sends  the  most 
pupils  and  has  the  smallest  valuation. — Attorney  General,  1911-12.   p.    1042. 


CHAPTER  THIRTY-ONE. 

LEVYING  TAXES.     (Continued.) 

MUNICIPAL,    TAXES. 

Sex:;tion  Section 

3784.  Powers    of   council    to    levy    and    col-  3786.       When  a  greater  tax  may  be  levied  ; 

lect    taxes.  submission  of  question  to  vote. 

3785.  Maximum     of     municipal     taxes     al-  3795.       Corporation    taxes ;    how    collected. 

lowable.  4506.       Tax  for  creating  a  sinking  fund. 

Municipalities  are  authorized  by  the  following  sections  of  the  General  Code  to  levy 
taxes  for  certiain  specified  purposes,  in  addition  to  the  taxes   for  general  purposes : 

1259.  Water  supply,  public. 

1259-1.  (106  v.,  461.)     Same. 

3413.  Municipality  exempt  from  hospital  levy,  when. 

3748.  Street  sprinkling. 

3821.  Public  improvements,  corporation's  part. 

3887.  Abutting  property  of  corporation. 

3953.  Interest  and  redemption  fund. 

3977  et  seq.  Waterworks. 

4013.  Library  bonds. 

4019.  Library  associations. 

4020.  Free  art  galleries. 

4021.  Hospitals;   free  private. 
4180.  Hearse  or  vault  in  villages. 
4205-3.  Municipal  pawn  shops. 
4360.  Municipal  waterworks  plant. 
4360.  Municipal  electric  light  plant. 
4475.  Sanitary  plants,  maintenance  of. 

4637.  Sanitary  police  pension  fund-  maintenance  of 

5054.  Expenses  of  electlions. 

7622-7.  Social  center  fund. 

7673.  (104  v.,  230.)     Universities,  village. 

7908.  (103  v.,  472.)     Universities,  municipal. 

7914.  Universities,  sinking  funds. 

8891.  Grade  crossings,  elimination  of. 

Powers   of  council   to  levy  and   collect   taxes. 

Sec.  3784.  Each  municipal  corporation  shall  have  special  powers,  to  be  exercised  as 
provided  by  law,  to  levy  and  collect  taxes  upon  the  real  and  personal  property  within 
the  corporation  for  the  purposes  of  paying  the  expenses  of  the  corporation,  constructing 
improvements  authorized,  and  exercising  the  general  and  special  powers  conferred  by  law. 
(96  V.  26,  Sec.  9;  96  v.  33,  Sec.  32.) 

The  payment  of  interest  upon  public  debts  is  a  purpose  for  which  a  tax  may  be  levied, 
and  a  corporation  may  be  compelled  by  mandamus  to  levy  such  tax,  notwithstanding  that  all 
the  money  which  the  corporation  is  able  to  raise  by  taxation  is  needed  for  its  current  expenses. 
United  States  v.  Kent,  107  Fed.  190,  12  O.  F.  D.  422;  Kent  v.  United  States,  113  Fed.  232, 
51  C.  C.  A.  189,   13   O.  F.  D.   135. 

The  legislature  has  a  wide  discretion  in  determining  what  purposes  are  of  a  public 
character  for  which  taxation  may  be  levied  ;  and  its  determination  will  not  be  disregarded 
by  the  courts,  unless  manifestly  erroneous.  State  v.  Trustees,  20  O.  S.  362  ;  "Walker  v.  Cin- 
cinnati,  21   O.   S.    14.. 

If  it  clearly  appears  that  the  purpose  for  which  taxation  is  authorized  is  not  a  local  one, 
the  grant  of  the  power  of  taxation  by  the  legislature  is  unauthorized  and  invalid.  Hubbard 
V.   Fitzslmmons,   57   O.   S.   436. 


A  tax  is  to  be  distinguished  from  a  charge  of  a  license  fee,  the  former  being  in  exercise 
of  the  taxing  power  and  the  latter  in  exercise  of  the  police  power.  Pegg  v.  Columbus,  80 
O.    S.   367. 

Local  assessments  are  levied  for  local  purposes,  and  the  owner  of  the  property  assessed 
receives  a  direct  benefit  to  his  property,  increasing  the  value  thereof  as  compensation  for  such 
assessment.  Taxation  is  a  power  which  is  exercised  for  the  general  good  of  the  community, 
the  only  recompense  therefor  being  in  the  general  peace,  order  and  welfare  of  society.  Ses- 
sions V.   Crunkilton,   20  O.   S.   349. 

(140) 


THE   TAX    LAWS    OF   OHIO.  I4I 

Maximum    of   municipal    taxes   allowable. 

Sec.  3785.  The  aggregate  of  all  taxes  levied  by  a  municipal  corporation,  exclusive  of 
the  levy  for  county  and  state  purposes,  for  schools  and  schooUiouse  purposes,  for  free 
public  libraries  and  library  buildings,  for  university  and  observatory  purposes,  for  hos- 
pitals and  for  sinking  fund  and  interest,  on  each  dollar  of  valuation  of  taxable  property 
in  the  corporation  on  the  tax  list,  shall  not  exceed  in  any  one  year  ten  mills.  (96  v.  33, 
Sec.  33.) 

For  the  present  limitations  upon  the  tax  rate  in  municipal  corporations,  see  G.  C.  S  5649-2 
e\   seq. 

When   greater    tax    may    be   levied;    submission    of   question    to    vote. 

ScE.  3786.  A  greater  tax  than  that  authorized  herein  may  be  levied  by  the  council  of  a 
municipal  corporation  for  any  purpose  for  which  corporation  is  authorized  to  levy  taxes,  if 
the  proposition  to  make  such  additional  levy  is  first  submitted  to  a  vote  of  the  electors  of 
the  corporation,  under  an  ordinance  prescribing  the  time,  place  and  manner  of  voting  thereon, 
and  approved  by  two-tliirds  of  those  voting  on  the  proposition.     (96  v.  33,  Sec.  34.) 

For  the  present  limitations  upon  a  tax  rate  in  municipal  corporations,  see  G.  C.  S  5649-i! 
et   seq. 

Corporation   taxes;    how   collected. 

Sec.  3795,  The  taxes  of  the  corporation  shall  be  collected  by  the  county  treasurer 
and  paid  into  the  treasury  of  the  corporation  in  the  same  manner  and  under  the  same 
laws,  rules  and  regulations  as  are  prescribed  for  the  collection  and  paying  over  of  state 
and  county  taxes.  The  corporation  treasurer  shall  keep  a  separate  account  with  each  fund 
for  which  taxes  are  assessed,  which  accoimt  shall  be  at  all  times  open  to  public  inspection. 
Unless  expressly  otherwise  provided  by  law,  all  money  collected  or  received  on  behalf  of 
the  corporation  shall  be  promptly  deposited  in  the  corporation  treasury  in  the  appropriate 
fund,  and  the  treasurer  shall  thereupon  give  notice  of  such  deposit  to  the  auditor  or  clerk. 
Unless  otherwise  provided  by  law,  no  money  shall  be  drawn  from  the  treasury  except  upon 
the  warrant  of  the  auditor  or  clerk  pursuant  to  the  appropriation  bv  council.  (96  v.  35, 
Sec.  41.) 

A  municipal  corporation  cannot  pay  a  claim  if  sufficient  funds  have  not  been  appropriated 
to  pay  it.     State  v.  Hoffman.  25  O.  S.  328. 

Tax   for   creating   a    sinking    fund. 

Sec.  4506.  Municipal  corporations  having  outstanding  bonds  or  funded  debts  shall, 
through  their  councils,  and  in  addition  to  all  other  taxes  authorized  by  law,  levy  and 
collect  annually  a  tax  upon  all  the  real  and  personal  property  in  the  corporation  sufficient 
to  pay  the  interest  and  provide  a  sinking  fund  for  the  extinguishment  of  all  bonds  and 
funded  debts  and  for  the  payment  of  all  judgments  final  except  in  condemnation  of 
property  cases,  and  the  taxes  so  raised  shall  be  used  for  no  other  purpose  whatever.  (96 
V.  54.  Sec.  101.) 


CHAPTER  THIRTY-TWO. 
LEVYING  TAXES.     (Continued.) 


MISCELLANEOUS  PROVISIONS. 

Section 

5650.  Levy    to    pay    bonds    given    for    rail- 

road  subscription. 

5651.  Assessing    transient    traders. 

5652.  Additional    tax    on    dogs. 

5653.  Distribution    of    surplus    sheep    fund. 

5654.  Transfer    of    surplus    of    special    lax 

on  loan. 

5656.  Power   to   borrow   to   extend    time   of 

debt. 

5657.  Power   to    exchange    bonds. 

5658.  Resolution  as   to   such   debts. 

5659.  Levy  to   meet   payment   of  bonds. 
5659-1.  When  50%   of  tax  collection  enjoined 

or   in   litigation. 


Section 

5659-2.  Application   of   money   from  bond   is- 
sue. 

5660.  Certificate ;    what    to    specify ;     filing 

and    recording. 

5661.  Exceptions  thereto. 

5662.  Reimbursement      under      unconstitu- 

tional  act. 

5663.  Bond    issue    for   same. 

5664.  Claims  recoverable  by  action. 

5665.  Use  of  county   buildings. 

5666.  Payments     made     under     unconstitu- 

tional  act. 

5667.  Title  to  land   and  building  confirmed 

in  county  commissioners. 

5668.  Bonds  may  be  issued  and  tax  levied. 

5669.  Disposition    of    surplus    under    liquor 

tax. 


Levy  to  pay  bonds  for  railroad  subscription. 

Sec.  5650.  The  lawful  authorities  of  a  county,  city  or  township  which  have  subscribed 
to  the  capital  stock  of  a  railroad  company  and  have  issued  its  bonds  or  other  securities  for 
the  payment  of  such  subscription,  may  levy  or  cause  to  be  levied,  annually,  on  the  taxable 
property  thereof,  within  five  years  next  before  the  principal  of  such  bonds,  or  other 
securities  are  payable,  if  the  market  price  of  the  stock  of  such  railroad  company  is  less 
than  seventy-five  per  cent  on  its  par  value,  such  tax,  not  exceeding  one  mill  on  the  dollar, 
as  will  be  sufficient  to  balance  the  discount  on  the  railroad  stock  held  by  such  county,  city 
or  township,  by  the  time  such  bonds  may  become  due.  The  proceeds  of  such  taxes  shall 
form,  with  such  stock,  a  sinking  fund,  and  be  invested  in  the  purchase  of  the  bonds  issued 
by  such  county,  city  or  township,  or  in  other  safe  and  productive  securities,  and  be  applied 
only  to  the  payment  of  the  bonds  so  issued.     (R.  S.  Sec.  2831.) 

Assessing  transient  traders. 

Sec.  5651.  When  a  return  is  made  to  the  county  auditor,^  under  chapter  three  of  this 
title,  of  the  value  of  the  stock  of  a  transient  trader,  the  auditor  shall  assess  against  him 
his  proper  proportion  for  one  month,  upon  such  valuation,  of  all  taxes  of  the  current  year, 
and  certify  it  to  the  county  treasurer.  On  the  first  day  of  each  succeeding  month,  as  long 
as  such  trader  remains  within  the  county  offering  to  sell  or  otherwise  dispose  of  goods 
of  any  kind,  the  auditor  shall  make  a  like  assessment  and  certificate.      (R.  S.  Sec.  2832.) 


Additional  tax  on  dogs. 

Sec.  5652.  In  addition  to  the  proper  tax  on  any  valuation  that  is  fixed  upon  dogs  by 
the  owners,  which  shall  be  included  with  the  personal  property  valuation  and  taxed  there- 
with, the  auditor  shall  levy  against  the  owner  thereof  one  dollar  on  each  male  and  spayed 
female  dog,  and  two  dollars  on  each  unspayed  female  dog.  The  receipts  from  such  tax 
shall  constitute  a  special  fund  to  be  disposed  of  in  the  payment  of  sheep  claims,  as  pro- 
vided by  law.     (R.  S.  Sec.  2833.) 

The  provision  of  a  former  statute  which  made  this  additional  tax  on  dogs  a  lien  upon 
the  real  estate  upon  Which  they  were  harbored,  was  held  to  be  an  arbitrary  and  unreasonable 
exercise  of  the  police  power,  not  to  be  required  by  the  general  welfare  of  the  community  ;  and 
accordingly  unconstitutional  and  void  :    Mirick  v.  Gims,  79  O.  S.  174. 

The  act  of  April  27,  1896,  requiring  that  owners  of  dogs  in  cities  of  the  first  class,  first 
grade,  shall  pav  a  license  fee  of  two  dollars  for  each  dog,  or  if  not  paid,  that  the  dog  shall 
be  disposed  of  by  the  Cincinnati  humane  society,  such  law  to  be  enforced  by  such  society,  is  an 
act  of  eeneral  nature  inasmuch  as  dogs  are  found  in  all  parts  of  the  state,  and  being  rnade 
applicable  to  Cincinnati  only,  is  therefore  unconstitutional  for  lack  of  uniformity  of  operation  : 
Fagin  v.   Humane  Society,    6   O.   N.   P.    357,   9   O.   D.    (N.  P.)    341. 

Distribution  of  surplus  sheep  claims   fund. 

Sec.  5653.  After  paying  all  such  sheep  claims,  at  the  June  session  of  the  county  com- 
missioners, if  there  remain  more  than  one  thousand  dollars  of  such  fund,  the  excess  at 
such  June  session,  shall  be  transferred  and  disposed  as  follows :  in  a  county  in  which  there 

(142) 


THE   TAX    LAWS   OF   OHIO.  1 43 

is  a  society  for  the  prevention  of  cruelty  to  children  and  animals,  incorporated  and  organ- 
ized as  provided  by  law,  which  has  one  or  more  agents  appointed  in  pursuance  of  law, 
all  such  excess  as  the  county  commissioners  deem  necessary  for  the  uses  and  purposes  of 
such  society  by  order  of  the  commissioners  and  upon  the  warrant  of  the  county  auditor' 
shall  be  paid  to  the  treasurer  of  such  society,  and  any  surplus  not  so  transferred  shall  be 
transferred  to  the  county  board  of  education  fund  at  the  direction  of  the  county  com- 
missioners.    (104  V.  145.)     R.  S.  Sec.  2833. 

Proceeds  of  special  levies  shall  not  be  used  for  other  purpose;   transfer  of  surplus. 

Sec.  5654.  The  proceeds  of  a  special  tax,  loan  or  bond  issue  shall  not  be  used  for 
any  other  purpose  than  that  for  which  the  same  was  levied,  issued  or  made,  except  as 
herein  provided.  When  there  is  in  the  treasury  of  any  city,  village,  county,  township 
or  school  district  a  surplus  of  the  proceeds  of  a  special  tax  or  of  the  proceeds  of  a  loan 
or  bond  issue  which  cannot  be  used,  or  which  is  not  needed  for  the  purpose  for  which  the 
tax  was  levied,  or  the  loan  made,  or  the  bonds  issued,  all  of  such  surplus  shall  be  trans- 
ferred immediately  by  the  officer,  board  or  council  having  charge  of  such  surplus,  to  the 
sinking  fund  of  such  city,  village,  county,  township  or  school  district,  and  thereafter  shall 
be  subject  to  the  uses  of  such  sinking  fund.     (103  v.  521.)     R.  S.  Sec.  2834. 

This  section  provides  for  the  transfer  of  the  special  funds  raised  under  G.  C.  §  6489  tc 
the  general  county  fund  :    Zimmerman  v.   Canfield,   42   O.   S.   462. 

Power  to  borrow^  to  extend  time  of  debt. 

Sec.  5656.  The  trustees  of  a  township,  the  board  of  education  of  a  school  district 
and  the  commissioners  of  a  county,  for  the  purpose  of  extending  the  time  of  payment  of 
any  indebtedness,  which  from  its  limits  of  taxation  such  township,  district  or  county  is 
unable  to  pay  at  maturity,  may  borrow  money  or  issue  the  bonds  thereof,  so  as  to  change, 
but  not  increase  the  indebtedness  in  the  amounts,  for  the  length  of  time  and  at  the  rate 
of  interest  that  said  trustees,  board  or  commissioners  deem  proper,  not  to  exceed  the  rate 
of  six  per  cent  per  annum,  payable  annually  or  semi-annually.     (R.  S.  Sec.  2834a.) 

Under  Section  5656,  General  Code,  the  board  of  education  is  disjunctively  authorized  to 
issue  bonds  or  'borrow  money"  for  the  purpose  of  funding  valid  existing  and  binding  indebted- 
ness under  the  limitations  prescribed  in  Sections  5656  to  5658,  General  Code. 

When  teachers'  services  have  been  performed  therefore,  the  board  may  issue  notes  to  pay 
the  same  when  it  is  unable  to  meet  the  same  by  reason  of  limits  of  taxation.  A.  G.  R.  1912, 
p.   1844. 

A  county  in  which  original  turnpike  and  bridge  bonds  in  the  amount  of  twenty  thousand 
dollars  are  soon  to  become  due  mav  refund  said  bonds  under  the  provisions  of  sections  5656, 
G.  C,  et  seq.,  and  this  mav  be  done' without  regard  to  the  fact  that  the  tax  rate  in  said  county 
has  reached  the  limit  of  fifteen  mills.  The  lew  to  provide  a  sinking  fund  for  said  bonds  so 
refunded  is  controlled  bv  sections  5649-1  and  5649-la,  G.  C,  as  amended  and  supplemented  in 
104   O.  L.,   12.      A.   G.   B.'  1915,   p.   2207. 

Under  section  5656,  General  Code,  the  commissioners  may  borrow  money  or  issue  bonds 
to  fund  existing  debts  by  extending  the  time  but  not  increasing  their  amounts  ;  and  they  may 
use  this  means  to  pay  such  outstanding  warrants,  legally  issued  and  stamped  "not  paid  for 
want  of  funds."  They  may  not,  however,  "exchange"  bonds  for  such  warrants.  A.  G.  R.  1912, 
p.   1128. 

A  county  officer's  salary  may  be  said  to  be  "an  existing,  valid  and  binding  obligation 
against  the  county"  within  the  meaning  of  sections  5656  and  5658  of  the  General  Code  so  as  to 
justify  the  borrowing  of  money  by  the  county  commissioners  in  order  to  meet  the  same,  when 
the   claim   for   such    salarv    accrues   at   the    end    of   each    month. 

Section  5656  of  the  General  Code  in  providing  that  the  commissioners  "may  borrow  monej 
'or'  issue  bonds  thereof"  enables  them  to  issue  certificates  of  indebtedness  or  promissory 
notes. 

Claims  presented  by  benevolent  institutions  of  the  state,  for  clothing  for  inmates  from 
the  county  mav  not  be  paid  in  the  absence  of  appropriations  for  the  purpose.  Money  may  be 
borrowed  "for  the  purpose  of  paying  the  same  however,  under  section  5656  of  the  General  Code. 
A.   G.    R.    1912,    p.    1389. 

The  power  of  the  county  commissioners  to  issue  bonds  for  the  purpose  of  funding  existing 
indebtedness  does  not  exist  until  all  moneys  in  the  general  fund  which  mav  be  devoted  to  the 
purposes  of  paying  such  indebtedness  have  become  exhausted.     A.  G.  R.  1912,  p.  1198. 

Power  to  exchange  bonds. 

Sec.  5657.  When  it  appears  to  the  trustees  of  a  township,  board  of  education  of  a 
school  district  or  commissioners  of  a  county,  to  be  for  the  best  interests  of  such  township, 
school  district  or  county  to  renew,  refund  or  extend  the  time  of  payment  of  any  bonded 
indebtedness  which  has  not  matured  and  thereby  reduce  the  rate  of  interest  thereon,  they 
may  issue,  for  that  purpose,  new  bonds,  and  exchange  the  bonds  with  the  holder  or  holders 
of  such  outstanding  bonds  if  such  holder  or  holders  consent  to  make  such  exchange  and  to 
such  reduction  of  interest.     (R.  S.  Sec.  2834a.) 

Countv  commissioners  are  authorized  bv  this  section  to  issue  new  bonds  and  to  exchange 
them  for  outstanding  bonds,  but  they  are  not  authorized  to  exchange  them  for  the  promissory 
notes  or  other  evidences  of  the  debt  of  the  county:    Commissioners  v.  State,  78  O.  S.  287. 


144  THE   TAX    LAWS   OF   OHIO. 

Resolution  as   to   such  debts. 

Sec.  5658.  No  indebtedness  of  a  township,  school  district  or  county  shall  be  funded, 
refunded  or  extended  unless  such  indebtedness  is  first  determined  to  be  an  existing,  valid 
and  binding  obligation  of  such  township,  school  district  or  county  by  a  formal  resolution 
of  the  trustees,  board  of  education  or  commissioners  thereof,  respectively.  Such  resolu- 
tion shall  state  the  amount  of  the  existing  indebtedness  to  be  funded,  refunded  or  ex- 
tended, the  aggregate  amount  of  bonds  to  be  issued  therefor,  their  number  and  denomina- 
tion, the  date  of  their  maturity,  the  rate  of  interest  they  shall  bear  and  the  place  of  pay- 
ment of  principal  and  interest.     (R.  S.  Sec.  2834a.) 

Levy   to    meet  payment  of  bonds. 

Sec.  5659.  For  the  payment  of  the  bonds  issued  under  the  next  three  preceding  sec- 
tions, the  township  trustees,  board  of  education  or  county  commissioners  shall  levy  a  tax, 
in  addition  to  the  amount  otherwise  authorized,  each  year  during  the  period  the  bonds 
have  to  run  sufficient  in  amount  to  pay  the  accruing  interest  and  the  bonds  as  they  mature. 
(R.  S.  Sec.  2834a.) 

Taxing  districts   authorized   to    issue   bonds   when   50%    of    tax   collections    is   enjoined 
or  in  litigation. 

Sec.  5659-1.  All  municipal  corporations,  the  board  of  education  of  any  district  and 
the  commissioners  of  any  county,  through  their  proper  officers,  shall  have  power  to  borrow 
money  and  to  issue  bonds  in  payment  therefor,  to  provide  funds,  to  meet  the  payment  of 
current  expenses  and  sinking  fund  indebtedness,  when  the  collection  of  general  taxes  aggre- 
gating fifty  per  cent  (50%)  or  more  of  the  general  tax  duplicate,  for  any  fiscal  year,  of 
their  respective  taxing  districts,  has  been  enjoined  by  any  court  or  the  collection  of  which 
is  in  litigation.  The  bonds  so  issued  may  be  made  to  run  for  a  term  not  to  exceed  ten 
years  and  shall  not  bear  a  greater  rate  of  interest  than  six  per  cent  (6%),  nor  be  sold  for 
less  than  par  with  accrued  interest.  All  moneys  received  from  the  sale  of  bonds,  as 
herein  provided,  shall  become  a  part  of  the  general  fund  of  the  taxing  district  wherein 
bonds  are  so  issued,  and  shall  be  used  for  only  such  purposes  as  the  enjoined  or  other- 
wise litigated  collection  of  taxes  were  appropriated  for.     (106  v.  11.) 

Application    of   money   derived   from   bond    issue. 

Sec.  5659-2.  All  tax  collections  which  are  paid  into  the  treasury  of  any  taxing 
district,  which  have  theretofore  been  enjoined  or  the  collection  of  which  has  been  in 
litigation,  and  for  which  deficit  bonds  have  been  issued,  under  authority  of  the  preceding 
section,  shall  be  turned  over  to  the  trustees  of  the  sinking  fund  of  said  taxing  district, 
to  be  applied  toward  the  payment  of  the  principal  and  interest  of  the  deficit  bonds  so  issued. 
(106  v.  11.) 

Certificate,  what  to   specify;    filing  and  recording. 

Sec.  5660.  The  commissioners  of  a  county,  the  trustees  of  a  township  and  the  board 
of  education  of  a  school  district,  shall  not  enter  into  any  contract,  agreement  or  obligation 
involving  the  expenditure  of  money,  or  pass  any  resolution  or  order  for  the  appropriation 
or  expenditure  of  money,  unless  the  auditor  or  clerk  thereof,  respectively,  first  certifies 
that  the  money  required  for  the  payment  of  such  obligation  or  appropriation  is  in  the 
treasury  to  the  credit  of  the  fund  from  which  it  is  to  be  drawn,  or  has  been  levied  and 
placed  on  the  duplicate,  and  in  process  of  collection  and  not  appropriated  for  any  other 
purpose;  money  to  be  derived  from  lawfully  authorized  bonds  sold  and  in  process  oi 
delivery  shall,  for  the  purpose  of  this  section,  be  deemed  in  the  treasury  and  in  the 
appropriate  fund.  Such  certificate  shall  be  filed  and  forthwith  recorded,  and  the  sums 
so  certified  shall  not  thereafter  be  considered  unappropriated  until  the  county,  township  o: 
board  of  education,  is  fully  discharged  from  the  contract,  agreement  or  obligation,  or  as 
long  as  the  order  or  resolution  is  in  force.     (R.  S.  Sec.  2834b.) 

Provisions  of  this  section  do  not  apply  to  certain  appointments  and  employment,  see 
G.   S.  §   2413. 

This  section  is  valid  and  constitutional  with  reference  to  contracts  by  county  commis- 
sioners:    State  V.    Fronizer,    .3    O.    N.    P.    (N.  S.)    303,    15    O.    D.    (N.  P.)    613. 

This  section  applies  to  everv  township ;  and  a  contract  entered  into  without  the  certificate 
herein  required  is  invalid:     Stone  Co.  v.  Trustees,  5  O.  N.  P.    (N.  S.)    573,  18  O.  D.    (N.  P.)    136. 

Tliis  section  applies  where  the  county  commissioners  have  allowed  a  bill  presented  by  the 
clerk  for  supplies ;  and  it  becomes  necessarv  to  appropriate  money  for  the  payment  of  suck 
bill:    Printing  Co.   v.   Highland    County,   10   O.   D.    (N.  P.)    89. 

Where  no  certificate  of  the  clerk,  that  the  funds  requisite  for  the  payment  of  a  claim 
were  in  the  treasury  and  unappropriated,  was  filed  prior  to  the  adoption  of  the  resolution 
authorizing  payment,  as  required  by  this  section,  the  resolution  is  without  effect  and  an  in- 
junction  will   lie   against   such   payment:      Caldwell  v.   Marvin,    8    O.   N.    P.    (N.  S.)    387. 


Failure  of  the  auditor  or  clerk  to  first  certify  that  the  money  necessary  to  meet  the  expense 
of  building  a  new  schoolhouse  Is  in  the  treasury  to  the  credit  of  the  fund  from   which   it   is 


THE   TAX    LAWS    OF   OHIO.  I45 

to  be  drawn,  or  has  been  levied  and  is  in  process  of  collection  and  has  not  been  appropriated 
for  any  other  purpKJse,  renders  the  contract  void  under  G.  C.  §  3806  :  McAlexander  v.  Haviland 
School   District,   7   O.   N.   P.    (N.  S.)    590.      19   O.   D.    (N.  P.)    89. 

This  section  applies  to  an  order  to  pay  a  claim  for  compensation  for  services  as  an 
assistant  assessor:    Uirsch  v.   Hamilton  County,  12  O.   D.    (N.  P.)    681. 

This  section  is  mandatory  and  unless  it  is  complied  with  the  county  commi.'-sloners 
cannot  make  a  valid  contract :  State,  ex  rel.,  v.  Commissioners,  19  O.  C.  C.  627,  10  O.  C.  D. 
532;  North  v.  Commissioners,  10  O.  G.  C.  (N.  S.)  462,  20  O.  C.  D.  145;  Stolz  v.  Selz,  12  O.  U. 
>N.  P.)    655;  State,  ex  rel.,  v.  Fronizer,  2  O.  N.  P.    (N.  S.)    373,  15  O.   D.    (N.  P.)    1. 


A  contract  between  county  commissioners  and  one  who  undertakes  to  pike  a  county  high- 
way is  invalid,  where  no  record  of  the  meeting  of  the  commissioners  was  made,  and  no  auditor's 
certificate  was  filed  or  recorded,  as  required  by  this  section ;  such  a  contract  cannot  be  en- 
forced against  the  county ;  nor  can  an  equitable  accounting  be  granted  for  the  labor  and 
materials  expended  in  improving  the  road:  North  v.  Commissioners,  10  O.  C.  C.  (N.  S.)  462, 
20  O.  C.  D.  145  [affirming  North  v.  Commissioners,  6  O.  N.  P.  (N.  S.)  519,  17  O.  D.  (N.  F.) 
97,    4    O.    L.    R.    512.] 

General  Code  §  2921,  wliich  authorizes  a  prosecuting  attorney  to  bring  action  to  recover 
back  money  of  the  county  which  has  been  misapplied,  or  illegally  drawn  from  the  county 
treasury,  does  not  authorize  the  recovery  back  of  money  paid  on  a  county  commissioners' 
bridge  contract  fully  executed  but  rendered  void  by  force  of  this  section,  because  of  the  lack 
through  inadvertence,  of  a  certificate  by  the  county  auditor  that  the  money  is  in  the  treasury 
to  the  credit  of  the  fund,  or  has  been  levied  and  is  in  process  of  collection,  there  being 
no  claim  of  unfairness  or  fraud  in  the  making,  or  fraud  or  extortion  in  the  execution  of  such 
contract  for  such  work,  nor  any  claim  of  effort  to  put  the  contractor  in  statu  quo  by  a  return 
ol  the  bridge  or  otherwise,  the  same  having  been  accepted  by  the  board  of  commissioners  and 
incorporated  as  part  of  the  public  highway  :  State,  ex  rel.,  v.  Fronizer,  77  O.  S.  7  [affirming 
State,  ex  rel.,  v.  Fronizer,  8  O.  C.  C.  (N.  S.)  216,  18  O.  C.  D.  709,  which  affirmed  State  ex  rel., 
v.    Fronizer,  3   O.   N.   P.    (N.  S.)    303,   15   O.   D.    (N.  P.)    613.] 

The  violation  of  this  section  by  a  county  commissioner  is  not  misconduct  in  office,  so  as  to 
cause  him  to  be  liable  to  fine  and  to  forfeiture  of  his  office,  under  G.  C.  §  12920,  in  the  absence 
of  corrupt  motive  or  wilful  misconduct  :    State  v.  Blair,   71  O.   S.   410. 

Exceptions   thereto. 

Sec.  5661.  All  contracts,  agreements  or  obligations,  and  orders  or  resolutions  entered 
into  or  passed  contrar}^  to  the  provisions  of  the  next  preceding  section,  shall  be  void,  but 
such  section  shall  not  apply  to  the  contracts  authorized  to  be  made  by  other  provisions 
of  law  for  the  employment  of  teachers,  officers,  and  other  school  employes  of  boards  of 
education.     (R.  S.  Sec.  2834b.) 

Reimbursement    under   unconstitutional    acts. 

Sec.  5662.  When  the  commissioners  of  a  county,  acting  in  accordance  to  law  have 
incurred  obligations  or  issued  and  sold  bonds,  and  with  the  proceeds  of  such  obligations 
or  bonds,  have  acquired  land  by  lease  or  purchase,  and  wholly  or  partially  completed  a 
building  thereon,  and  after  such  proceeds  have  been  so  expended  and  the  county  thereby 
placed  in  the  ownership  and  possession  of  such  improvement  or  building,  the  statute  under 
which  such  bonds  were  issued  or  obligations  incurred,  by  final  judgment  of  a  court  of 
competent  jurisdiction  is  declared  unconstitutional  and  the  county  authorities  enjoined 
from  levying  or  collecting  taxes  to  pay  the  interest  and  principal  of  such  bonds  or 
obligations,  whereby  the  county,  with  the  proceeds  of  the  bonds  which  it  still  retains,  has 
acquired  such  improvement  or  building,  and  by  reason  of  the  unconstitutionality  of  the 
law  under  which  it  has  acted,  cannot  pay  its  obligations  outstanding  in  the  form  in  which 
they  were  issued,  such  commissioners,  if  they  deem  it  for  tlie  best  interest  of  the  county 
so  to  do,  may  fulfill  the  equitable  and  moral  obligations  of  the  county  to  reimburse  the 
holders  of  said  bonds  or  obligations  to  an  amount  equal  to  the  principal  and  interest 
which  has  accrued  thereon.     (R.  S.  Sec.  2834c.) 

This  section  was  held  to  be  constitutional  by  the  United  States  circuit  court  of  appeals,  in 
Insurance  Co.  v.  Cuyahoga  County,  106  Fed.  123,  45  C.  C.  A.  233,  12  O.  F.  D.  619  [reversing 
the  circuit  court  in   Insurance  Co.   v.   Commissioners,   99   Fed.   846,   13   O.   F.    D.    198]. 

Bond   issue    for    same. 

Sec.  5663.  For  the  purpose  provided  in  the  ne.xt  preceding  section,  the  commissioners 
may  issue  and  sell  bonds  of  such  county  or  borrow  monej-  in  stich  amounts,  for  such 
lengths  of  time  and  at  such  rate  of  interest  as  they  deem  proper,  not  exceeding  the  rate 
of  four  per  cent,  per  annum,  payable  semi-annually,  to  be  used  in  the  reimbursement  and 
payment  of  such  equitable  and  moral  claims  and  liabilities  against  such  county.  The 
payment  or  reimbursement  of  such  moral  or  equitable  claim  shall  not  be  made  of  a  claim 
that  has  remained  due  or  unpaid,  and  upon  which  no  payments  have  been  made  either 
upon  the  principal  or  interest,  for  a  longer  period  than  ten  years.     (R.  S.  Sec.  2834c.) 

Claims   recoverable   by   action. 

Sec.  5664.  If  the  county  commissioners  of  such  county  upon  the  written  request  of 
the  holder  of  such  equitable  claim  against  the  county,  provided  in  section  fifty-six 
hundred  and  sixty-two,  fail  within  six  months  after  such  demand  to  make  provision  for  it, 

10 


146  THE   TAX   LAWS   OF   OHIO. 

the  holder  thereof  shall  have  a  right  of  action  to  recover  the  amount  of  such  claim  and 
interest  against  such  county  at  any  time  w^ithin  ten  years  from  the  time  the  cause  of 
action  accrues,  or  from  the  date  of  the  last  payment  of  principal  and  interest.  (R.  S. 
Sec.  2834c.) 

Use   of  county  buildings. 

Sec.  5665.  The  county  commissioners  may  devote  the  building  or  improvement  which 
the  county  has  acquired  under  the  circumstances  mentioned  in  the  next  three  preceding 
sections  to  any  county  purpose.     (R.  S.  Sec.  2834c.) 

Payments   made  under  unconstitutional  act. 

Sec.  5666.  When  in  the  circumstances  named  in  the  next  four  preceding  sections,  the 
county  commissioners  have  entered  into  contracts  with  architects  or  builders  for  the 
supply  of  labor,  materials  or  supervision  for  the  construction  of  an  improvement  or 
building  upon  the  land  purchased  by  the  commissioners,  in  the  circumstances  named  in 
said  sections,  and  such  labor,  materials  and  supervision  have  been  furnished,  in  whole  or 
in  part  and  such  county  has  received  and  retains  the  benefit  thereof,  such  commissioners 
shall  pay  upon  such  contracts  the  fair  and  reasonable  value  of  such  labor,  materials  and 
supervision.  The  amount  so  paid  shall  not  exceed  the  price  named  in  such  contracts  less 
all  payments  that  have  been  made  thereon  and  all  set-offs  or  counter-claims  that  exist  in 
favor  of  the  commissioners  and  against  the  contracting  parties.     (R.  S.  Sec.  2834c-l.) 

Title  to  land  and  building  confirmed  in  county  commissioners. 

Sec.  5667.  The  title  to  the  lands  and  buildings,  as  provided  in  the  next  five  preceding 
sections,  shall  be  in  such  county  commissioners,  and  such  lands  and  buildings  may  be 
devoted  to  any  county  purpose,  or  if,  in  the  opinion  of  the  commissioners,  they  are  not 
needed  for  such  purpose,  they  may  be  sold  by  the  commissioners  and  the  proceeds  applied 
to  any  county  purpose.     (R.  S.  Sec.  2834c-l.) 

Bonds   may  be   issued  and   tax  levied. 

Sec.  5668.  The  county  commissioners,  if  they  deem  it  for  the  best  interests  of  the 
county,  may  borrow  the  necessary  money  to  pay  the  amount  found  to  be  owing  upon  the 
contracts  as  provided  in  section  fifty-six  hundred  and  sixty-six,  and  issue  their  negotiable 
promissory  notes  therefor  extending  over  a  period  of  not  exceeding  ten  years,  and 
drawing  interest  not  to  exceed  five  per  cent,  per  annum,  payable  semi-annually.  The 
commissioners  may  levy  a  tax  upon  all  the  taxable  property  in  such  county  to  pay  such 
promissory  notes  and  interest  as  they  become  due.     (R.  S.  Sec.  2834c-l.) 

Disposition    of    surplus    under    liquor    tax. 

Sec.  5669.  Any  surplus  in  the  treasury  of  a  city,  village,  county  or  township,  arising 
from  taxation  upon  the  business  of  trafficking  in  spirituous,  vinous,  malt  or  other  intoxi- 
cating liquor  which  is  not  needed  for  the  purposes  named  in  the  statutes  providing  for 
the  distribution  of  such  taxes,  may  be  transferred  to  any  other  fund,  including  the  school 
fund,  by  an  order  of  the  proper  authorities  entered  upon  their  minutes.  (R.  S.  Sec. 
2834d.) 

As  to  di-stribution  of  liquor  tax,  see  G.  C.  §  6093. 

The  county  commissioners  are  the  "proper  authorities"  referred  to  in  this  section  to  trans- 
fer such  surplus:  Infirmary  Directors  v.  Commissioners,  6  O.  N.  P.  (N.  S.)  347,  18  O.  D 
(N.  P.)    403. 


CHAPTER  THIRTY-THREE. 
LEVYING  TAXES.     (Continued.) 

LIMITATION    OF    TAX    RATE. 

Section  Section 

5649-1.     Levy  for  sinking  fund  and  interest.  5649-3d.  Appropriations      each      fiscal      half 

5649-la.   Former  bonds  declared  valid.  year. 

5649-2.     Tax    levy    limitation.  5649-3e.  Balances    unexpended. 

5649-3a.   When     tax     levies     to     be     made;  5649-4.  Emergencies. 

budgeft ;     county ;     municipal    cor-  5649-5.  Proceedings     when     maximum     rate 

poration ;     township ;     school.  insufficient. 

5649-36.   Budget     commission;     members  ;  5649-5a.  Vote;   notice;   ballot. 

powers    and    duties;     expenses.  5649-56.  Result;  maximum  levy  fifteen  mills. 

5649-3C.  Examination     of     budgets;      adjust-  5649-6.  Consolidated    districts. 

ment  and  certification. 

Levy  for  sinking  fund  and  interest. 

Sec.  5649-1.  In  any  taxing  district,  the  taxing  authority  shall,  within  the  limitations 
now  prescribed  bj'^  law,  levy  a  tax  sufficient  to  provide  for  sinking  fund  and  interest 
purposes  for  all  bonds  issued  by  any  political  subdivision,  which  tax  shall  be  placed  before 
and  in  preference  to  all  other  items,  and  for  the  full  amount  thereof.     (104  v.  12.) 

Tlie  tax  limitations  do  not  operate  as  debt  limitations  in  the  manner  defined  in  Rabe  v. 
Board  of  Education,  88  O.  S.,  403,  nor  under  article  XII,  section  11,  of  the  constitution,  when 
a  board  of  education,  under  section  7625,  G.  C,  merely  determines  to  submit  the  question  of  the 
issuance  of  bonds  in  a  given  amount  to  a  vote  of  the  electors.  Such  limitations  apply,  how- 
ever, when  after  a  favorable  vote  the  board  proceeds  to  issue  the  bonds,  and  prevent  their 
issuance,  unless  within  the  period  for  which  the  bonds  are  to  run  sufficient  interest  and  sinking 
fund  levies  can  be  made  within  the  tax  limitations. 

Even  in  such  case  the  principles  referred  to  have  a  limited  application  because  of  the  fact 
that  the  bonds  are  issued  by  a  vote  of  the  people  and  because  of  the  amendment  to  section 
5649-1,   G.   C.    (104  O.  L.,   12.)      A.  G.  R.   1915,  p.   486. 

A  county,  as  a  "taxing  district,"  under  sections  5649-1  to  5649-5b,  G.  C,  the  Smith  one 
per  cent,  law,  is  not  limited  in  the  amount  of  its  levy  by  the  amount  levied  in  any  preceding 
year.     A.   G.  R.   1915,  p.   1311. 

Former    bonds    shall    be    legal. 

Sec.  5649-la.  All  bonds  heretofore  issued  by  any  political  subdivision  for  a  lawful 
purpose  which  have  been  sold  for  not  less  than  par  and  accrued  interest  and  the  proceeds 
thereof  paid  into  the  treasury,  shall  be  held  to  be  legal,  valid  and  binding  obligations  of 
the  political  subdivision  issuing  the  same.     (104  v.  12.) 

Tax   levy   limitation. 

Sec.  5649-2.  Except  as  otherwise  provided  in  section  5649-4  and  section  5649-5  of 
the  General  Code,  the  aggregate  amount  of  taxes  that  may  be  levied  on  the  taxable 
property  in  any  county,  township,  city,  village,  school  district  or  other  taxing  district,  shall 
not  in  any  one  year  exceed  ten  mills  on  each  dollar  of  the  tax  valuation  of  the  taxable 
property  of  such  county,  township,  city,  village,  school  district  or  other  taxing  district 
for  that  year,  and  such  levies  in  addition  thereto  for  sinking  fund  and  interest  purposes 
as  may  be  necessary  to  provide  for  any  indebtedness  heretofore  incurred  or  any  indebted- 
ness that  may  hereafter  be  incurred  by  a  vote  of  the  people.     (103  v.  552.) 

The  taxing  authorities  of  any  taxing  district  may  levy  taxes  not  exceeding  the  aggre- 
gate of  ten  mills  on  each  dollar  of  the  tax  valuation  of  the  property  of  such  taxing  district 
for  state,  county,  township,  school  and  municipal  purposes,  subject  to  the  further  limitation 
of   the    paragraphs    following. 

In  addition  thereto  levies  may  be  made  for  sinking  fund  and  interest  purposes  nece?sar>' 
to  provide  for  anv  indebtedness  incurred  before  the  passage  of  said  act,  and  any  indebtedness 
that  may  be  incui-red  after  the  passage  of  said   act  by  a  vote  of  the  people. 


A  municipal  corporation  mav  lew  for  general  purposes,  as  provided  in  preceding  para- 
graphs 1,  2  and  3.  an  aggregate  of  five  mills  on  the  taxable  property  within  such  corporation 
only  in  the  event  that  such  levy  of  five  mills,  when  added  to  the  levy  of  state,  county,  town- 
ship and  school  purposes,  shall  not  in  the  aggregate  exceed  ten  mills  on  the  dollar,  and  when- 
ever such  levies  exceed  ten  mills  on  the  dollar,  then  it  is  the  duty  of  the  budget  commission 
to  scale  said  levies  down  in  proportion  to  the  amount  of  each  until  the  total  levies  so  made 
aggregate  ten  mills  or  less.  „      ,  .       ,      .    ,    ^ 

The  five  mills  which,  subject  to  the  qualifications  hereinbefore   defined,   may   be  levied  by 

(147) 


148 


THE   TAX   LAWS    OF   OHIO. 


a  municipal  corporation  for  corporation  purposes,  are  exclusive  of  such  levies  for  interest  and 
sinking  fund  purposes  as  are  or  may  be  necessary  to  provide  for  any  municipal  indebtedness 
incurred  prior  to  the  passage  of  the  act  of  June  t,  1911,  and  any  indebtedness  thereafter  in- 
curred by  a  vote  of  the  people. 

The  supreme  court,  therefore,  found  that  the  relator  was  entitled  to  a  peremptory  writ  of 
mandamus  commanding  the  auditor  of  Lucas  county,  defendant  therein,  to  ascertain  the  rate 
of  taxes  necessary  to  produce  the  amounts  to  him  certified  by  the  budget  commission  of  Lucas 
county,  provided  that  the  aggregate  (exclusive  of  the  levy  for  the  sinking  fund  and  interest 
purposes,  for  indebtedness  heretofore  incurred,  and  indebtedness  that  may  have  been  incurred 
by  a  vote  of  the  people)  shall  not  exceed  the  rate  of  ten  mills,  *  *  »  then  to  enter  the 
same  upon  the  tax  duplicate  of  Lucas  county.  Also,  that  he  ascertain  the  rate  of  the  levy 
necessary  for  sinking  fund  and  interest  purposes  to  provide  for  indebtedness  incurred  before 
the  passaga  of  said  act  and  any  indebtedness  that  may  have  been  incurred  since  the  passage 
of  the  act  by  a  vote  of  the  people,  if  any,  and  add  such  levy  to  the  tax  duplicate  in  addition 
to  said  ten  mills:     State,  ex  rel.,  v.   Sanzenbacher,   84   O.   S.   504. 

The  meaning  of  the  words  "heretofore"  and  "hereafter"  occurring  in  section  5649-2,  General 
Code,  originally  enacted  on  May  31,  1911,  and  approved  on  June  2,  1911,  but  subsequently 
amended  April  16,  1913,  bv  an  act  which  was  approved  by  the  governor  May  6,  1913,  filed 
in  the  office  of  the  secretary  of  state  on  May  9,  1913,  is  that  the  original  meaning  of  these 
words  as  established  at  the  first  enactment  of  the  section  was  not  changed  when  it  was 
amended,  and  that  the  day  to  which  amended  section  refers  is  still  June  2,  1911.  A.  G.  R.  1914, 
p.  577.  

Under  the  Smith  one  per  cent,  law,  interest  and  sinking  fund  levies,  for  the  purpose  of 
discharging  indebtedness  created  after  June  1,  1911,  by  vote  of  the  people  are  not  to  be 
included  within  the  taxes  which  must  be  limited  to  ten  mills  on  the  duplicate  of  the  taxing 
district  for  all  purposes  as  required  by  sections  5649-2  and  5649-3. 

Such  levies  are  not  included  within  the  limitations  of  five,  three  and  two  mills  respectively, 
provided   for   bv   section    5649-3a. 

Section  3295  known  as  the  Longworth  act,  intends  to  refer  to  and  adopt  as  to  townships, 
the  same  general  provisions  with  reference  to  issue  of  bonds  as  those  wliich  apply  to  municipal 
corporations  in  section  3939,  General  Code.  Therefore,  where  a  township  is  obliged  by  reason 
of  limits  of  taxation  to  issue  bonds  upon  submission  to  and  approval  by  vote  of  the  people, 
a  levy  for  the  retirement  of  such  bonds,  would  be  a  levy  for  interest  and  sinking  fund  purposes, 
to  provide  for  the  extinguishment  of  a  debt  created  after  passage  of  the  Smith  one  per  cent, 
law  by  vote  of  the  electors  and  such  levy  would  be  within  the  fifteen  mill  limitation  and  also 
within  that  measured  bv  the  aggregate  amount  levied  in  the  district  in  1910,  but  outside  all 
other  limitations  of  the  Smith  law.     A.  G.  R.  1912,  p.  1176. 

When    tax    levies    to    be    made;     budget;     county;     municipal    corporation;     township; 
school;    blanks. 

Sec.  5649-3a.  On  or  before  the  first  Monday  in  June,  each  year,  the  county  com- 
missioners of  each  county,  the  council  of  each  municipal  corporation,  the  trustees  of  each 
township,  each  board  of  education  and  all  other  boards  or  officers  authorized  by  law  to 
levy  taxes,  within  the  county,  except  taxes  for  state  purposes,  shall  submit  or  cause  to  be 
submitted  to  the  county  auditor  an  annual  budget,  setting  forth  in  itemized  form  an 
estimate  stating  the  amount  of  money  needed  for  their  wants  for  the  incoming  year,  and 
for  each  month  thereof.     Such  annual  budgets  shall  specifically  set  forth  : 

(1)  The  amount  to  be  raised  for  each  and  every  purpose  allowed  by  law  for  which 
it  is  desired  to  raise  money  for  the  incoming  year. 

(2)  The  balance  standing  to  the  credit  or  debt  of  the  several  funds  at  the  end  of  the 
last  fiscal  year. 

(3)  The  monthly  expenditures  from  each  fund  in  the  twelve  months  and  the  monthly 
expenditures  from  all  funds  in  the  twelve  months  of  the  last  fiscal  year. 

(4)  The  annual  expenditures  from  each  fund  for  each  year  of  the  last  five  fiscal 
years. 

(5)  The  monthly  average  of  such  expenditures  from  each  of  the  several  funds  for 
the  last  fiscal  year,  and  also  the  total  monthly  average  of  all  of  them  for  the  last  five 
fiscal  years. 

(6)  The  amount  of  money  received  from  any  other  source  and  available  for  any 
purpose  in  each  of  the  last  five  fiscal  years,  together  with  an  estimate  of  the  probable 
amount  that  may  be  received  during  the  incoming  year,   from  such   source  or  sources. 

(7)  The  amount  of  the  bonded  indebtedness  setting  out  each  issue  and  the  ptirpose 
for  which  issued,  the  date  of  issue  and  the  date  of  maturity,  the  original  arnount  issued 
and  the  amount  outstanding,  the  rate  of  interest,  the  sum  necessary  for  interest  and 
sinking  fund  purposes,  and  the  amount  required  for  all  interest  and  sinkin.g  fund 
purposes   for   the  incoming  year. 

(8)  The  amount  of  all  indebtedness  incurred  under  authority  of  section  5649-4  and 
the  amount  of  such  additional  taxes  as  may  have  been  authorized-  as  provided  in  section 
5649-5  of  the  General  Code,  setting  out  each  issue  in  detail  as  provided  in  the  next 
preceding  paragraph. 

(9)  Such  other  facts  and  information  as  the  tax  commission  of  Ohio  or  the  budget 
commissioners  may  require. 

The  aggregate  of  all  taxes  that  may  be  levied  by  a  county,  for  county  purposes,  on 
the  taxable  property  in  the  county  on  the  tax  list,  shall  not  exceed  in  any  one  year  three 
mills.  The  aggregate  of  all  taxes  that  may  be  levied  by  a  municipal  corporation  on  the 
taxable  property  in  the  corporation,   for  corporation   purposes,   on   the  tax   list,   shall   not 


THE   TAX    LAWS   OF   OHIO.  I49 

exceed  in  any  one  year  five  mills.  The  aggregate  of  all  taxes  that  may  be  levied  by  a 
township,  for  township  purposes,  on  the  taxable  property  in  the  township  on  the  tax  list, 
shall  not  exceed  in  any  one  year  two  mills.  The  local  tax  levy  for  all  school  purposes 
shall  not  exceed  in  any  one  year  five  mills  on  the  dollar  of  valuation  of  taxable  property 
in  any  school  district.  Such  limits  for  county,  township,  municipal  and  school  levies  shall 
be  exclusive  of  any  special  levy,  provided  for  by  a  vote  of  the  electors,  special  assessments, 
levies  for  road  taxes  that  may  be  worked  out  by  the  taxpayers,  and  levies  and  assessments 
in  special  districts  created  for  road  or  ditch  improvements,  over  which  the  budget  com- 
missioners shall  have  no  control. 

Such  budget  shall  be  made  up  annually  at  the  time  or  times  now  fixed  by  law  when 
such  boards  or  officers  are  required  to  determine  the  amount  in  money  to  be  raised  or 
the  rate  of  taxes  to  be  levied  in  their  respective  taxing  districts. 

The  county  auditor  shall  provide  and  furnish  such  boards  and  officers  blank  forms 
and  instructions   for  making  up  such  budgets.     (102  v.  266.) 

Inasmuch  as  the  purchase  or  construction  of  a  tuberculosis  hospital  is  excepted  from  the 
provisions  requiring  a  vote  of  electors,  levies  made  under  section  3141,  General  Code,  for  the 
purpose  of  discharging'  an  indebtedness,  created  after  June  1,  1911,  for  the  purpose  of  such  a 
hospital,    are   within   the   three  mill    limitation   of  the   Smith   law. 

The  commissioners  are  limited  to  such  an  issue  under  section  3141,  General  Code,  as 
may  be  made  in  anticipation  of  a  single  levy.     A.  G.  R.   1912,  p.   1259. 

All  tax  levies,  lawfully  made  by  township  trustees  for  township  purposes,  except  those 
levies  which,  by  express  provision  of  the  statute  are  made  to  apply  only  to  taxable  property 
in  the  township  outside  of  the  municipality  located  therein,  must  be  applied  to  all  the  taxable 
property  in  the  township  including  the  taxable  property  within  the  municipal  corporation  located 
in  said  township  and  said  levies  are  in  addition  to  the  levies  made  in  said  municipality  by  the 
taxing  authorities  thereof  for  corporation  purposes.     A.  G.   R.   1915,  p.   1690. 


The  levy  for  county  purposes  must  be  the  same  in  each  taxing  district  throughout  the 
county.     A.  G.  R.  1915,  p.  1364. 

The  mvmicipal  budget  must  provide  for  every  object  for  which  moneys  are  to  be  raised. 
Sinking  fund  and  interest  on  all  bonds  issued  subsequent  to  June  2,  1911,  without  a  vote  of  the 
people  must  be  counted  within  the  ten  mill  limitation  of  the  Smith  One  Per  Cent.  Law.  A.  G.  R. 
1912,  p.  228. 

When  the  council  of  a  municipality  submits  to  the  county  auditor  a  budget  whose  amount 
exceeds  a  five  mill  levy  upon  the  tax  valuation  of  the  corporation,  the  budget  should  be 
returned  to  the  city  council  to  be  brought  within  the  legal  maximum.  A.  G.  R.  1911-1912,  p. 
1250. 


Under  the  provisions  of  Section  5649-3a,  General  Code,  the  budget  commissioners,  in  the 
adjustment  of  the  various  amounts  of  taxes  to  be  raised  in  a  taxing  district  and  in  reducing  the 
estimates  contained  in  the  budgets,  are  called  upon  to  exercise  their  official  judgment  and 
discretion.  In  the  absence  of  fraud,  bad  faith  or  abuse  of  discretion  it  is  not  within  the 
power  of  the  court  to  interfere,  and  an  action  in  mandamus  will  not  lie  to  control  such  dis- 
cretion or  correct  an  error  of  judgment.      State  v.  Patterson,  93  O.   S.   000. 

Section  5649-3a  of  the  Smith  one  per  cent,  law,  excludes  from  the  consideration  of  the 
budget  commission  in  ascertaining  internal  limitations,  special  levies  for  road  improvements 
by  township  trustees  upon  authorization  of  electors.  In  ascertaining  the  ten  mill  limitation 
and  all  other  limitations,  however,  such  levies  must  be  considered. 

Where  there  is  no  record  of  an  election  authorizing  such  levy,  however,  the  budget  com- 
mission need  not  pay  any  attention  to  the  same.     A.  G.  R.   1911-1912,   p.   671. 


Levies  for  sinking  fund  and  indebtedness  created  prior  to  June  2,  1911,  are  not  within  the 
interior  limitations  of  the  Smith  one  per  cent,  law  nor  are  they  within  the  ten  mill  limitation. 
They  are,  however,  within  the  limitation  of  the  aggregate  amount  raised  for  all  purposes  in  the 
year   1910    and    also   within   the    fifteen   mill    limitation. 

The  budget  commission  should  reduce  any  and  all  levies  within  the  limitations  of  the  Smith 
law,  but  levies  for  interest  and  sinking  fund  purposes  should  be  preferred  over  other  levies. 
A.  G.  R.  1911-1912,  p.   671. 

A  levy  of  one  mill  by  the  board  of  education  imposed  annually  for  the  purpose  of  reim- 
bursing a  library  association  for  services  to  the  public  in  pursuance  of  a  contract  between  the 
board  and  the  association,  is  within  the  interior  limitations  of  the  Smith  law  and  is  not  a 
"levy  for  sinking  fund  and  interest  purposes  necessary  to  provide  for  indebtedness  created  prior 
to  the  passage"  of  the  Smith  law. 

The  obligation  which  rests  upon  the  board  is  not  an  indebtedness  within  the  meaning  of  the 
statute  nor  is  there  an  "impairment  of  the  oblieation  of  contract"  in  the  effect  of  the  Smith 
law  upon   such   procedures.     A.   G.   R.    1912.   p.    1578. 

A  levy  of  taxes  made  by  a  board  of  education  for  the  purpose  of  providing  for  the  payment 
of  bonds  issued  in  anticipation  thereof,  under  authority  of  section  7629.  General  Code,  must  be 
made  within  the  limitations  of  the  Smith  one  per  cent,  law,  and  also  within  the  five  mill 
limitation,  applicable  to  boards  of  education  as  such,  and  prescribed  by  section  5649-3a,  General 
Code.     A.  G.  R.  1913,  p.  1381. 

County   budget    commiission,   members    of,   powers    and   duties. 

Sec.  5649-3b.  There  is  hereby  created  in  each  county  a  board  for  the  annual 
adjustment  of  the  rates  of  taxation  and  fixing  the  amount  of  taxes  to  be  levied  therein, 
to  be  known  as  the  budget  commissioners.  The  county  auditor,  the  county  treasurer  and 
the  prosecuting  attorney  shall  constitute  such  board.  The  budcet  commissioners  shall 
meet  at  the  auditor's  office  in  each  county  on  the  first  Monday  in  .A.ugust  annually,  and 
shall  complete  their  work  on  or  before  the  third  Monday  in  that  month,  unless  for  good 
cause  the  tax  commission  of  Ohio  shall  extend  the  time  for  completing  the  work.  Each 
member   shall   be   sworn    faithfully   and    impartially   to   perform    the    duties   imposed   upon 


150  THE   TAX    LAWS    OF   OHIO. 

him  by  law.  Two  members  shall  constitute  a  quorum.  The  auditor  shall  be  the  secretary 
of  the  board  and  shall  keep  a  full  and  accurate  record  of  all  proceedings.  The  auditor 
shall  appoint  such  messengers  and  clerks  as  the  board  deems  necessary,  who  shall  receive 
not  to  exceed  three  dollars  per  day  for  their  services  for  the  time  actually  employed, 
which  shall  be  paid  out  of  the  county  treasury.  The  budget  commissioners  shall  be 
allowed  their  actual  and  necessary  expenses.  Such  expenses  shall  be  itemized  and  sworn 
to  by  the  person  who  incurred  them  and  paid  out  of  the  county  treasury  when  approved 
by  the  board.  For  the  purpose  of  adjusting  the  rates  of  taxation  and  fixing  the  amount 
of  taxes  to  be  levied  each  year  the  county  auditor  and  the  budget  commissioners  shall  be 
governed  by  the  amount  of  the  taxable  property  as  shown  on  the  auditor's  tax  list  for 
the  current  year ;  provided,  that  if  the  auditor's  tax  list  has  not  been  completed,  the 
county  auditor  shall  estimate  as  nearly  as  practicable  the  amount  of  the  taxable  property 
for  such  year  and  such  officers  shall  be  governed  by  such  estimate.     (106  v.  180.) 

Examination  of  budgets,  adjustments  and  certificates. 

Sec  5649-3c.  The  auditor  shall  lay  before  the  budget  commissioners  the  annual 
budgets  submitted  to  him  by  the  boards  and  officers  named  in  section  5649-3a  of  this  act, 
together  with  an  estimate  to  be  prepared  by  the  auditor  of  the  amount  of  money  to  be 
raised  for  state  purposes  in  each  taxing  district  in  the  county,  and  such  other  information 
as  the  budget  commissioners  may  request,  or  the  tax  commission  of  Ohio  may  prescribe. 
The  budget  commissioners  shall  examine  such  budgets  and  estimates  prepared  by  the 
county  auditor,  and  ascertain  the  total  amount  proposed  to  be  raised  in  each  taxing 
district  for  state,  county,  township,  city,  village,  school  district,  or  other  taxing  district 
purposes.  If  the  budget  commissioners  find  that  the  total  amount  of  taxes  to  be  raised 
therein  does  not  exceed  the  amount  authorized  to  be  raised  in  any  township,  city,  village, 
school  district,  or  other  taxing  district  in  the  county,  the  fact  shall  be  certified  to  the 
county  auditor.  If  such  total  is  found  to  exceed  such  authorized  amount  in  any  township, 
city,  village,  school  district,  or  other  taxing  district  in  the  county,  the  budget  commissioners 
shall  adjust  the  various  amounts  to  be  raised  so  that  the  total  amount  thereof  shall  not 
exceed  in  any  taxing  district  the  sum  authorized  to  be  levied  therein.  In  making  such 
adjustment  the  budget  commissioners  may  revise  and  change  the  annual  estim.ates  contained 
in  such  budgets,  and  may  reduce  any  or  all  the  items  in  any  such  budget,  but  shall  not 
increase  the  total  of  any  such  budget,  or  any  item  therein.  The  budget  commissioners 
shall  reduce  the  estimates  contained  in  any  or  all  such  budgets  by  such  amount  or  amounts 
as  will  bring  the  total  for  each  township,  city,  village,  school  district,  or  other  taxing 
district,  within  the  limits  provided  by  law. 

When  the  budget  commissioners  have  completed  their  work  they  shall  certify  their 
action  to  the  county  auditor,  who  shall  ascertain  the  rate  of  taxes  necessary  to  be  levied 
upon  the  taxable  property  therein  of  such  county,  and  of  each  township,  city,  village, 
school  district,  or  other  taxing  district,  returned  on  the  grand  duplicate,  and  place  it  on 
the  tax  list  of  the  county.     (102  v.  266.) 

The  budget  commission  is  not  an  independent  levyine;  authority.  Its  discretion  must 
not  be  exercised  beyond  the  province  of  preventing:  levies  in  excess  of  legal  limitations,  and 
when  the  amounts  certified  to  it  are  within  such  limitations  it  is  not  empowered  to  make 
reductions  therein. 

The  budget  commission  must  be  allowed  a  reasonable  discretion,  however,  in  making 
allowances  for  estimated  increases  in  the  duplicate  between  the  time  of  making  up  the  annual 
budget  and  the  time  when  the  duplicate  is  transmitted  to  the  county  treasurer  by  the  county 
auditor  through  the  agency  of  the  county  auditor  and  board  of  review.     A.  G.  R.   1912,  p.   1795. 

Though  the  General  Code  provides  that  the  auditor  mav  limit  excesses  against  any 
individual  where  the  tax  payer  has  not  paid  taxes,  and  that  the  county  commissioners  may 
allow  a  refund  to  a  tax  payer  who  has  paid  under  an  erroneous  levy,  these  provisions  do  not 
apply  to  the  machinery  of  the  Smith  one  per  cent,  tax  law,  when  the  error  is  attributable  to 
the  budget  commission  itself  in  its  eeneral  certification  of  the  levy  to  the  auditor. 

Anv  remedy  in  the  wav  of  re-adjustment  must  be  procured  throiigh  the  budget  commission 
itself.    "A.  G.  R.   1912,  p.   1086. 

Appropriations  each   fiscal  half  year. 

Sec.  5649-3d.  At  the  beginning  of  each  fiscal  half  vear  the  various  boards  mentioned 
in  section  5649-3a  of  this  act  shall  make  appropriations  for  each  of  the  several  objects  for 
which  money  has  to  be  provided,  from  the  moneys  known  to  be  in  the  treasury  from  the 
collection  of  taxes  and  all  other  sources  of  revenue,  and  all  expenditures  within  the 
following  six  months  shall  be  made  from  and  within  such  appropriations  and  balances 
thereof,  but  no  appropriation  shall  be  made  for  any  purpose  not  set  fdrth  in  the  annual 
budget  nor  for  a  greater  amount  for  such  purpose  than  the  total  amount  fixed  by  the 
budget  commissioners,  exclusive  of  receipts  and  balances.     (102  v.  266.) 

The  Smith  law  deals  primarily  with  county  needs  and  their  relation  to  taxation  revenues 
and  their  expenditures,  and  in  this  connection  the  "fiscal  year"  is  established  by  the  provision 
for  the  semi-annual  settlements  between  the  county  auditor  and  coi^ntv  treasurer,  for  the  reason 
that  by  these  arrangements,  the  revenues  collected  for  county  pnrno=Ps  first  become  available. 
Therefore.  March  1st,  being  a  date  when  these  sums  first  become  available,  such  date  must  be 
considered  the  beginning  of  the  "fiscal  year"  and  appronriations  provided  for  under  section 
5649-3d  must  be  made  for  that  year.     A.  G.  R.  1912,  p.  1127. 


THE   TAX    LAWS    OF   OHIO.  I5I 

Section  5649-3d  limiting  appropriations  to  the  purpose  set  forth  in  the  annual  budget  and  to 
the  amounts  fixed  by  the  budget  commission  relates  to  moneys  raised  by  taxation  only,  and 
expressly  excludes  moneys  designated  as  "receipts  and  balances"  such  as  those  of  the  general 
fund  derived  for  the  transfer  of  balances  left  in  other  funds  at  the  close  of  the  preceding 
fiscal  years.     A.  G.  R.   1912,   p.   1633. 

Section  564y-3d  provides  that  appropriations  shall  be  made  "from  the  moneys  known  to  be 
in  the  treasury"  and  omits  the  former  language  of  the  code  "or  estimated  to  come  into  it  during 
tiie  six  months  next  ensuing."  The  latter  verbiage  may  not  be  reread  into  the  statutes  and  the 
board   of  education  must  be   governed  accordingly.     A.   G.   K.    1912,  p.    1628. 

Prior  to  the  enactment  of  the  Smith  one  per  cent,  law,  102  O.  L.  ^72,  council  could  anticipate 
revenues  expected  to  come  into  the  treasury  during  the  succeeding  half  year.  By  that  act,  how- 
ever, council  is  limited  in  its  appropriations  to  the  money  known  to  be  in  the  treasury.  A.  G.  R. 
1912,   p.   1576. 

Balances   unexpended. 

Sec.  5649-3e.  Unexpended  appropriations  or  balances  of  appropriations  remaining 
over  at  the  end  of  the  year,  and  the  balances  remaining  over  at  any  time  after  a  fixed 
charge  shall  have  been  terminated  by  reason  of  the  object  of  the  appropriation  having  been 
satisfied  or  abandoned,  shall  revert  to  the  general  fund,  and  shall  then  be  subject  to  other 
authorized  uses,  as  such  board  or  officers  may  determine.     (102  v.  266.) 

Under  the  Smith  one  per  cent,  law,  in  spite  of  the  language  of  5649-3e,  G.  C,  providing 
that  unexpended  balances  shall  revert  to  the  "general  fund,"  it  must  be  concluded  in  view  of 
Section  5649-3a,  G.  C,  that  the  existence  of  so-called  "ledger  funds"  constituting  appropriations 
for  specific  purposes  for  which  levies  have  been  definitely  made,  have  not  been  supplanted  by 
single  "general"  or   "undivided   tax  fund." 

The  power  of  the  county  commissioners  in  making  appropriations  is  therefore  limited  not 
only  by  the  requirement  that  appropriations  shall  not  exceed  the  total  amount  fixed  by  the 
budget  commission,  but  also  by  the  requirement  that  all  appropriations  must  be  made  from 
funds  in  the  treasury,  and  not  for  a  greater  amount  for  any  purpose  than  that  which  stands 
to  the  credit  of  the  particular  fund  on  the  ledger  of  the  county. 

Section  5649-3e  of  the  General  Code  provides  "that  balances  remaining  over  shall  revert 
to  the  general  fund."  From  the  primary  meaning  of  the  word  "revert"  and  also  from  the 
fact  that  the  general  fund  is  treated  as  a  thing  already  existing  and  is  not  defined  as  new 
creation,  such  language  should  be  construed  to  require  such  balances  to  revert  to  the  funds 
from  which  they  were  taken.     A.  G.  R.   1912,   p.   285. 

Emergencies. 

Sec.  5649-4.  For  the  emergencies  mentioned  in  sections  forty-four  hundred  and  fifty, 
forty-four  hundred  and  fifty-one,  fifty-six  hundred  and  twenty-nine,  seventy-four  hundred 
and  nineteen  and  7630-1  of  the  General  Code,  the  taxing  authorities  of  any  district  may 
levy  a  tax  sufficient  to  provide  therefor  irrespective  of  any  of  the  limitations  of  this  act. 
(103  v.  527.) 

Where  the  inspector  of  workshops  and  factories  prohibits  the  use  of  a  schoolhouse  until 
certain  repairs  are  made,  but  the  board  of  education  decides  to  erect  a  new  school  building 
instead,  and  the  electors  vote  for  a  $25,000  bond  issue  for  the  construction  thereof,  but  cannot 
levy  sufficient  taxes  to  pay  bonds  and  maintain  school,  there  would  be  an  emergency  within 
the  meaning  of  section  5649-4,  General  Code,  and  the  necessary  taxes  for  the  retirement  of 
bonds  required  for  the  purpose  might  be  levied  outside  of  all  limitations  of  law.  A.  G.  R.  1914, 
p.  548. 

A  resolution  of  a  board  of  county  commissioners  finding  that  certain  principal  highways 
of  the  county  are  "unfit  for  travel  or  cause  difficulty,  danger  or  delay  to  teams  passing  thereon," 
"by  reason  of  the  large  amount  of  traffic  thereon  or  from  neglect  or  inattention  to  the  repair 
thereof"  does  not  sufficiently  state  an  emergency  within  the  meaning  of  section  5649-4  G.  C, 
and  such  resolution,  though  adopted  under  section  7419,  G.  C,  is  not  sufficient  to  authorize  the 
making  of  a  levy  outside  of  the  Smith  law  limitations. 

Section  5649-4  of  the  Smith  law  provides  that  levies  by  municipal  corporations  and  town- 
ship trustees  under  sections  4450  and  4451,  General  Code,  for  meeting  the  expenses  of  epidemics 
of  dangerous  diseases,  may  be  made  without  regard  to  tlie  limitations  of  the  Smith  law. 
A.  G.  R.  1911-1912,  p.  671. 

Proceedings    when    maximum    rate    insufficient. 

Sec.  5649-5.  The  county  commissioners  of  any  county,  the  council  of  any  municipal 
corporation,  the  trustee  of  any  township,  or  any  board  of  education  may,  at  any  time,  by  a 
majority  vote  of  all  the  members  elected  or  appointed  thereto,  declare  by  resolution  that 
the  arnount  of  taxes  tliat  may  be  raised  by  the  levy  of  taxes  at  the  maximum  rate 
authorized  by  sections  5649-2  and  5649-3  of  the  General  Code  as  herein  enacted  within 
its  taxing  district,  will  be  insufficient  and  that  it  is  expedient  to  levy  taxes  at  a  rate,  in 
excess  of  such  rate  and  cause  a  copy  of  such  resolution  to  be  certified  to  the  deputy  state 
supervisors  of  the  proper  county.  Such  resolution  shall  specify  the  amount  of  the  proposed 
increase  of  rate  above  the  maximum  rate  of  taxation  and  the  number  of  years  not 
exceeding  five  during  which  such  increased  rate  may  be  continued  to  be  levied.     (102  v.  266.) 

Where,  under  sections  5649-5  and  564n-5a  of  the  Smith  one  per  cent,  tax  law,  the  electors 
of  several  respective  taxing  districts  in  November  vote  in  favor  of  a  specified  additional  levy 
after  the  tax  list  and  duplicate  have  been  made  up  In  October  by  the  county  auditor  in  accord- 
ance with  the  allowance  of  the  budget  commission  and  delivered  to  the  treasurer,  by  the  auditor, 
and  anv  taxpayers  have  alreadv  paid  up  in  accordance  with  the  duplicate ;  Held,  "That  the 
additional  levies  cannot  be  placed  upon  the  1911  duplicate  but  may  be  placed  upon  that  of  the 
vear  1912  if  the  taxing  authorities  of  such  districts  wish,  at  the  time  of  making  up  the  budgets 
for  1912,  to  avail  themselves  of  the  authority  thus  acquired  by  them."  A.  G.  R.  1911-1912, 
p.   1466. 


152  THE   TAX    LAWS   OF   OHIO. 

Vote;    notice;    ballot.  ' 

Sec,  5649-5a.  Such  proposition  shall  be  submitted  to  the  electors  .  of  such  taxing 
district  at  the  November  election  that  occurs  more  than  twenty  days  after  the  adoption  of 
such  resolution.  The  deputy  state  supervisors  shall  prepare  the  ballots  and  make  the 
necessary  arrangements  for  the  submission  of  such  question  to  the  electors  of  such  taxing 
district,  and  the  election  shall  be  conducted,  canvassed  and  certified  in  like  manner,  except 
as  otherwise  provided  by  law,  as  regular  elections  in  such  taxing  district  for  the  election 
of  officers  thereof.  Twenty  days'  notice  of  the  election  shall  be  given  in  one  or  more 
newspapers  printed  in  the  taxing  district  once  a  week  for  four  consecutive  weeks  prior 
thereto,  stating  the  amount  of  the  additional  rate  to  be  levied,  the  purpose  for  which  it  is 
to  be  levied,  and  the  number  of  years  during  which  such  increased  rate  may  be  continued 
to  be  levied,  and  the  time  and  place  of  holding  the  election.  If  no  newspaper  is  printed 
therein,  the  notice  shall  be  posted  in  a  conspicuous  place  and  published  once  a  week  for 
four  consecutive  weeks  in  a  newspaper  of  general  circulation  in  such  taxing  district. 

The  form  of  the  ballots  cast  at  such  election  shall  be : 

"For  an  additional  levy  of  taxes  for  the  purpose  of not  exceeding 

mills,  for  not  to  exceed years,  Yes." 

"For  an  additional  levy  of  taxes  for  the  purpose  of not  exceeding 

mills,  for  not  to  exceed years.  No."     (102  v.  266.) 

Result;    maximum  levy   fifteen  mills. 

Sec.  S649-5b.  If  a  majority  of  the  electors  voting  thereon  at  such  election  vote  in 
favor  thereof,  it  shall  be  lawful  to  levy  taxes  within  such  taxing  district  at  a  rate  not  to 
exceed  such  increased  rate  for  and  during  the  period  provided  for  in  such  resolution,  but 
in  no  case  shall  the  combined  maximum  rate  for  all  taxes  levied  in  any  year  in  any 
county,  city,  village,  school  district,  or  other  taxing  district,  under  the  provisions  of  this 
and  the  two  preceding  sections  and  sections  5649-1,  5649-2  and  5649-3  of  the  General  Code 
as  herein  enacted,  exceed  fifteen  mills.     (103  v.  571.) 

The  amendment  to  section  5649-2,  a  part  of  the  so-called  Smith  law  and  affecting  the 
10  mill  limitation,  though  subsequent  to  amendment  to  section  5649-5b  imposmg  the  15  rnui 
limitation,  is  to  be  read  together  with  the  latter  so  that  sinking  fund  and  mterest  levies 
necessary  to  provide  for  previously  incurred  bonded  indebtedness,  and  such  indebtedness 
authorized  by  vote  of  the  people  is  still  subject  to  the  15  mill  limitation.     A.  G.  R.  1914,  p.  708. 

Emergency  levies  made  under  authority  of  section  5649-4,  G.  C,  are  not  to  be  counted  in 
ascertaining  the   limitation   of  fifteen   mills   imposed   by   section    5649-5b,   G.    C.     A.   G.   R.    1915, 

As' between  the  ten  mill  and  the  fifteen  mill  limitation,  the  levies  provided  for  by  Sections 
60,  72,  105,  238,  239,  and  the  second  paragraph  of  Section  215  of  the  Cass  Highway  Law,  to-wit. 
Sections  32'98-l,  3298-13,  6926,  6956-1,  3298-18  and  1222  G.  C,  such  levies  are  above  the  ten 
mills  but  within  the  fifteen  mills.      A.   G.   R.    1916.  .     -,   ^.   ^ 

Interest  and  sinking  fund  levies,  whether  for  the  retirement  of  bonds  issued  or  for  indebted- 
ness incurred  prior  to  the  passage  of  the  Smith  law  by  the  vote  of  the  people  or  otherwise,  are 
within  the  fifteen  mill   limitation  of  said  law.     A.  G.  R.   1911-1912,   p.    1377. 


If  a  board  of  township  trustees  has  made  the  levy  provided  by  section  3298-1,  G.  C,  and 
has  under  section  3298-3,  G.  C,  designated  a  certain  road  or  roads  or  parts  thereof  to  be 
improved,  and  if  the  money  raised  by  said  levy  does  not  furnish  sufficient  funds  for  the  con- 
struction and  repair  of  the  designated  roads  in  such  township,  then  the  trustees  may  issue  and 
sell  bonds  of  such  township  to  provide  funds  for  the  construction  or  reconstruction  of  such 
roads,  provided  the  question  of  issuing  said  bonds  shall  be  first  submitted  to  the  qualified 
electors  of  the  township  at  a  general  or  special  election  therefor,  and  approved  by  a  majority 
of  the  electors  who  participated  in  the  last  election  for  governor  in  the  township,  as  provided 
in  section  3298-11,  G.  C.  If  such  bonds  are  issued,  levies  for  the  payment  of  principal  and 
interest  will  be  outside  the  two  mill  limitation  upon  taxes  authorized  to  be  levied  for  general 
township  purposes,  and  will  be  subject  only  to  the  limitation  on  the  combined  maximum  rate 
for  all  taxes  now  in  force,  to-wit,  the  fifteen  mill  limitation,  and  such  levies  will  be  made  upon 
all  the  taxable  property  of  the  township,  including  the  taxable  property  of  any  municipal  cor- 
poration situated  within  the  township.  The  sections  of  the  General  Code  herein  discussed  did 
not  go  into  effect  until  September  6,  1915,  and  therefore  no  election  on  the  question  of  issuing 
bonds  may  be  held  until  after  the  levies  to  be  made  under  section  3298-1,  G.  C,  in  1916,  have 
been   found   insufficient.     A.   G.    R.    1915,   p.    1811. 

Inasmuch  as  bonds  issued  under  the  Bense  Act,  sections  1249  and  1261,  G.  C,  providing 
for  the  installation  of  sewer  works  upon  the  order  of  the  state  board  of  health,  are  not  expressly 
exempted  from  the  fifteen  mill  limit  of  the  Smith  one  per  cent,  law,  such  limitations  may 
not  be  exceeded  in  making  levies  for  the  purpose  of  paying  the  interest  or  principal  of  such 
bonds.     A.  G.  R.  1913,  p.  1644. 

Consolidated  districts. 

Sec.  5649-6.  Whenever  two  or  more  taxing  districts  are  consolidated  by  annexation 
or  otherwise,  the  aggregate  amount  of  taxes  authorized  under  section  two  of  this  act, 
for  such  consolidated  district  shall  not  exceed  the  sum  of  the  aggregate  amounts  which 
would  have  been  authorized  for  all  of  said  taxing  districts  separately.     (101  v.  430,  §6.) 


CHAPTER  THIRTY-FOUR. 


COLLECTION  OF  TAXES. 


DUTIES  OF  COUNTY  AUDITOR. 


Section 

2568.     Account    current    with    county    treas- 
urer. 

2573.  Transfer  of  property. 

2574.  Fraudulent    transfers. 
2583.     Tax  list  and  duplicate. 

2585.  Tax  to  be  le<'ied  on  each  tract. 

2586.  Fractional    part  of   one   cent   disposed 

of,    how. 

2587.  Auditor     shall     dispose    of    fractional 

mills. 

2594.  How    taxes    placed    on    tax    list    and 

duplicate. 

2595.  Deliver>'  of  duplicate  to  treasurer. 


Section 

2596.  Settlement  by  auditor   with   treasurer. 

2597.  Proceedings    as    to   delinquent    list. 

2598.  Certificate   to   treasurer  as   to   moneys 

collected. 

2599.  Certificate    to    treasurer    as    to    taxes 

charged. 

2601.  List    and    record    of    delinquent    lands 

and  lots. 

2602.  Accounts    with    townships,    cities,    vil- 

lages,   and    special    school    districts. 
2608.     Delinquent    and    forfeited    land    to    be 
taxed. 


Account    current    with    county    treasurer. 

Sec.  2568.  The  county  auditor  shall  keep  an  accurate  account  with  the  treasurer  of 
the  county,  showing  all  moneys  paid  into  the  treasury,  the  amount  thereof,  the  time  when, 
by  whom,  from  what  source  and  to  what  fund  paid,  and  of  all  moneys  paid  out,  showing 
the  amount  thereof,  the  time  when,  to  whom,  for  what  purpose  and  from  what  fund  paid. 
Upon  the  receipt  of  the  daily  statement  of  the  county  treasury  required  by  law,  the 
auditor  shall  enter  on  his  account  current  as  a  charge  to  the  treasurer  the  amount  of  tax 
collected  as  shown  by  such  statement,  in  the  following  manner :  Collections  of  liquor 
taxes,  to  be  credited  to  the  "undivided  liquor  tax  fund,"  collections  of  cigarette  tax,  to  be 
credited  to  the  "undivided  cigarette  tax  fund,"  collections  of  inheritance  tax  to  be  credited 
to  the  "undivided  inheritance  tax  fund  ;"  and  collections  of  other  taxes  and  assessments  of 
whatever  kind  to  be  credited  to  the  "undivided  general  tax  fund."     (R.  S.  Sec.  1023.) 

Transfer  of  property   to   name  of  purchaser. 

Sec.  2573.  On  application  and  presentation  of  title,  with  the  affidavits  required  by 
law,  or  the  proper  order  of  a  court,  the  county  auditor  shall  transfer  any  land  or  town  lot 
or  part  thereof  charged  with  taxes  on  the  tax  list  from  the  name  in  which  it  stands  into 
the  name  of  the  owner,  when  rendered  necessary  by  a  conveyance,  partition,  devise, 
descent  or  otherwise.  If  by  reason  of  the  conveyance  or  otherwise,  a  part  only  of  a  tract 
or  lot,  as  charged  on  the  tax  list,  is  to  be  transferred,  the  person  desiring  the  transfer 
shall  make  satisfactory  proof  of  the  value  of  such  part  compared  with  the  value  of  the 
whole,  as  charged  on  the  tax  list,  before  the  transfer  is  made.  The  auditor  shall  indorse 
on  the  deed  or  other  evidences  of  title  presented  to  him  that  the  proper  transfer  of  the 
real  estate  therein  described  has  been  made  in  his  office  or  that  it  is  not  entered  for 
taxation,  and  sign  his  name  thereto.     (R.  S.  Sec.  1025.) 

In  a  proceeding  by  mandamu.«  against  a  county  auditor  to  compel  him  to  perform  the 
duties  enjoine<i  by  this  section,  the  existence  of  all  the  material  facts  necessary  to  put  him 
in  default  must  be  pleaded   and   proven  :   Dye  v.   State,   ex  rel.,   73   O.   S.    231. 

\^Tiere  the  vendee  of  the  coal  underlying  lands,  desires  to  have  that  part  of  the  premises 
transferred  into  hi'-  name  on  the  tax  list  of  the  county,  it  is  incumbent  upon  him,  under  the  pro- 
\isions  of  this  section,  to  present  to  the  county  auditor,  proper  eviden<-e  of  his  title  and  make 
satisfactory  proof  to  him  of  the  value  of  such  coal  as  compared  with  the  valuation  of  the  whole 
Ifinds  as  charged  on  the  tax  list ;  and  a  written  agreement  between  the  vendor  and  vendee 
of  the  coal  as  to  a  division  of  the  valuation  on  the  tax  list  between  them,  is  not  binding  upon 
the  auditor.  The  evidence  on  which  he  is  to  act  is  prescribed  by  the  statute,  and  he  can  be 
compelled  to  act  on  no  other  :    Dye  v.   State,  ex  rel.,  73  O.   S.   231. 


A  petition  for  mandamus  to  compel  the  auditor  to  transfer  a  part  of  lands  or  town  lots, 
under  the  provisions  of  this  section,  which  fails  to  allege  that  competent  evidence  was  offered 
to  the  auditor  ol"  the  value  of  such  part  as  compared  with  the  value  of  tha  whole  as  charged 
on  the  tax  list  of  the  county  is  fatally  defective  and  states  no  grountl  for  the  writ  of  man- 
damus :    Dye  v.   State,   ex  rel.,   73   O.   S.   231. 

It  is  the  duty  of  the  auditor,  after  delivering  a  certificate  of  purchase  of  delinquent  land 
sold  for  taxes,  to  transfer  the  same  into  the  name  of  the  purchaser:  and  it  is  also  his  duty 
when  the  same  lands  have  been  sold  and  conveyed  to  the  owner,  or  conveyed  under  a  judicial 
sale  of  the  owner's  interest,  within  two  years  from  the  delinquent  tax  sale,  to  transfer  the 
same  to  the  grantee  under  the  deed ;  but  if  such  lands  should  not  be  redeemed  within  two 
years  from  the  time  of  the  delinquent  tax  sale,  and  thei  auditor  has  executed  and  delivered   a 

(153) 


154  THE   TAX    LAWS    OF   OHIO. 

deed  therefor  to  the  purchaser,  it  will  then  be  the  duty  of  the  auditor  to  transfer  the  land 
to  the  name  of  the  holder  of  the  tax  deed  :  State,  ex  rel.,  v.  Godfrey,  62  O.  S.  18  [reversing 
State,  ex  rel.,  v.  Godfrey,  20  O.  C.  C.  649,  i.0  O.  C.  D.  316]. 


If  one  person  owns  an  estate  in  specified  apartments  of  a  building,  which  estate  amounts 
to  an  interest  in  such  realty.  It  is  the  duty  of  the  auditor,  upon  proper  application  tlierefor, 
to  ascertain  the  comparative  value  of  such  part  and  to  transfer  the  same  into  the  name  of 
the  owner  upon  the  tax  duplicate:    Cincinnati  College  v.   Yeatman,   30   O.   S.   276. 

The  county  auditor  is  bound  to  restore  to  the  tax  duplicate  unauthorized  deductions  made 
therefrom,  and  a  lease  for  ten  years  does  not  interfere  with  such  right:  Scott  v.  Raine,  11 
Dec.  Rep.   171,   25   Bull.  154. 

The  presentation  by  the  party  seeking  the  transfer,  of  a  statement  of  the  facts  concerning 
the  title,  with  the  request  to  the  auditor  to  have  the  property  valued  and  transferred,  is  not  a 
compliance  with  the  statute.  The  evidence  on  which  tlie  auditor  is  to  act  is  prescribed  by 
the  statute,  and  he  can  be  required  to  act  on  no  other:  Cincinnati  College  v.  LaRue,  22  O. 
S.  469. 


Before  the  auditor  of  a  county  can  be  required  to  transfer  real  property  from  the  nam( 
in  which  it  stands'  charged  on  the  duplicate,  to  the  name  of  the  party  to  whom  it  has  been 
assigned  or  conveyed,  evidence  of  the  title  of  the  party  to  whom  t)ie  transfer  is  to  be  made 
must  be  presented  to  the  auditor ;  and  where  the  transfer  is  to  be  of  only  a  part  of  such 
property,  satisfactory  proof  must  also  be  made  to  the  auditor  of  the  value  of  such  part  as 
compared  with  the  valuation  of  the  whole  as  charged  on  the  duplicate  :  Cincinnati  College  v. 
LaRue,   22  O.  S.   469. 

This  section  applies  to  taxes  charged  against  the  property  at  the  time  of  the  transfer  as 
well  as  to  future  taxes.  The  purpose  of  the  state  in  providing  that  the  valuation  of  the  part 
so  transferred,  and  of  the  part  which  is  not  transferred,  shall  be  determined,  is  to  fix  the  pro- 
portion of  the  taxes  so  charged  which  each  part  of  said  tract  is  to  bear :  Williamson  v.  Lewis, 
2   O.   N.   P.    (N.  S.)    1,   13  O.   D.    (N.   P.)    369. 

Fraudulent  transfers. 

Sec.  2574.  If  a  transfer  of  real  estate  is  fratidulently  or  improperly  obtained  or  the 
just  proportion  of  valuation  is  not  transferred  with  the  part  of  a  lot  .or  tract  transferred, 
the  auditor  may  cancel  such  transfer  and,  if  necessary,  require  the  assessor  of  the  proper 
township,  ward  or  city,  to  return  the  proper  valuation.     (R.  S.  Sec.  1026.) 

See  Sec.  2583  (106  v.  261,  §  56)  for  provisions  as  to  the  compiling  and  making  up  of 
the  auditor's  tax  list  and  treasurer's  duplicate  of  real  and  personal  property. 

Tax  to  be  levied  on  each  tract. 

Sec.  2585.  After  receiving  from  the  auditor  of  state  and  from  other  officers  and 
authorities  legally  empowered  to  determine  the  rates  or  amounts  of  taxes  to  be  levied  for 
the  various  purposes  authorized  by  law,  statements  of  the  rates  and  sums  to  be  levied  for 
the  current  year,  the  county  auditor  shall  forthwith  proceed  to  determine  the  sums  to  be 
levied  upon  each  tract  and  lot  of  real  property,  adding  the  taxes  of  any  previous  year  that 
have  been  omitted,  and  upon  the  amount  of  personal  property,  moneys  and  credits  listed 
in  the  county,  in  the  name  of  each  person,  company,  or  corporation  which  shall  be  assessed 
equally  on  all  real  or  personal  property  subject  to  such  taxes,  and  entered  in  one  or  more 
columns,  in  such  manner  and  form  as  the  auditor  of  state  prescribes.  (R.  S.  Sec.  1036.) 

Additions  to  the  duplicate  of  the  current  year  and  the  charge  of  the  omitted  taxes  thereon, 
can  be  made  as  far  back  only  as  the  last  decennial  appraisement  of  real  estate;  and  if  in 
the  meantime,  such  lands  have"  changed  hands,  only  the  taxes  chargeable  since  the  last  change 
of  ownership  can  be  so  charged :    Building  Co.  v.  Brooks,  9  O.  C.  C.  151,  6  O.  C.  D.  280. 

How  fractional  part  of  one  cent  disposed  of. 

Sec.  2586.  In  determining  the  amount  of  taxes  to  be  levied  upon  the  real  and  personal 
property  subject  thereto,  if  the  amount  chargeable  against  a  piece  of  real  property  or  upon 
the  personal  propertj^  of  any  person,  company  or  corporation,  contains  a  fractional  part  of 
a  cent,  and  such  fraction  exceeds  five  mills,  it  shall  be  entered  as  a  whole  cent,  but  if  such 
fraction  is  five  mills  or  less  it  shall  be  dropped.  In  all  cases  where  the  whole  amount  of 
taxes  upon  the  personal  property,  moneys  and  credits  of  a  person  does  not  amount  to  ten 
cents,  the  auditor  shall  not  enter  it  upon  the  tax  list  if  such  person  has  no  other  taxable 
property.     (R.  S.  Sec.  1036.) 

Auditor  shall  dispose   of  fractional   mills. 

Sec.  2587.  The  county  auditor  shall  not  be  required  to  assess  on  the  taxable  property 
of  the  county  or  of  any  township,  city,  village  or  school  district  therein  for  any  purpose, 
nor  for  all  purposes,  any  rate  of  taxation  containing  or  resulting  in  any  fraction  other 
than  a  decimal  fraction  nor  in  any  decimal  fraction  less  than  one-tenth  of  a  mill,  but  if 
the  sum  required  to  be  raised  for  any  purpose,  or  for  all  purposes,  results  in  a  fraction 
less  than  one-twentieth  of  a  .mill,  such  fraction  shall  be  dropped,  and  if  more  than  one- 


THE   TAX    LAWS    OF   OHIO.  1 55 

twentieth   and   less   than   one-tenth,   the   difference  between    such    fractions   and   one-tenth 
of  a  mill  shall  be  added  to  such  fraction.     (R.  S.  1037.) 

How  taxes  placed  on  tax  list  and  duplicate. 

Sec.  2594.  The  auditor  shall  set  down  the  amount  of  taxes  charged  against  each 
entry  in  two  separate  columns,  one-half  thereof,  exclusive  of  road  taxes,  in  each  column, 
and  add  all  road  taxes  to  the  first  half  with  a  sufficient  blank  spac?e  at  the  right  of  each 
column  to  write  the  word  "paid,"  and  when  payment  of  either  half  of  such  taxes  is  made, 
the  treasurer  shall  write  in  the  blank  space  opposite  such  tax,  the  word  "paid."  The 
auditor  of  state  may  prescribe  such  other  forms  for  tax  lists  and  duplicates  as  seem 
proper  to  him  in  order  to  produce  uniformity  throughout  the  state,  and  county  auditors 
shall  conform   thereto.      (R.   S.   Sec.    1041.) 

Installments  of  assessments  for  municipal  improvements  which  are  certified  to  the  county 
auditor  and  are  due  and  payable  within  the  year  next  after  the  last  day  of  September,  in 
any  year,  should  be  placed  upon  the  duplicate  of  the  county  for  such  year  and  collected  a-s 
other  taxes;  the  installments  not  so  due  and  payable  should  not  be  placed  upon  the  annual 
duplicate  until   they  become  so  due  and  payable  :    Makley   v.   Whitmore,   61   O.    S.    587. 

Installments  of  assessments  which  are  properly  entered  upon  the  annual  county  duplicate 
should  be  collected  the  same  as  other  taxes,  and  in  case  a  judicial  sale  of  real  estate,  or  a 
sale  by  administrators,  executors,  guardians  or  trustees,  made  after  the  last  day  of  September, 
in  any  year,  such  installments  as  stand  unsatisfied  upon  such  duplicate  should  be  paid  out  of 
the  proceeds  of  such  sale,  as  provided  as  to  other  taxes  in  G.  C.  §  §  5690  to  5693  :  Makley  v. 
Whitmore,  61  O.   S.  587 

Installments  of  assessments  not  due  and  payable  within  the  year  next  after  the  last  day 
of  September,  remain  a  lien  upon  the  real  estate  in  the  hands  of  the  purchaser  at  such  judicial 
sale,  or  sales  by  administrators,  executors,  guardians  or  trustees,  and  such  purchaser  takes 
such  real  estate  burdened  with  the  lien  of  such  unmatured  assessments,  and  he  has  no  right 
to  have  the  same  paid  out  of  th  proceeds  of  such  sale.  Neither  has  such  municipality  such 
right :   Makley  v.   Whitmore,   61   O.   S.    587. 

Delivery  of  duplicate  to  treasurer. 

Sec.  2595.  On  or  before  the  first  day  of  October  of  each  year,  the  county  auditor 
shall  deliver  to  the  county  treasurer  a  true  copy  or  duplicate  of  the  books  containing  the 
tax  list  required  to  be  made  by  him  for  the  year.     (R.  S.  Sec.  1042.) 

The  delivery  of  the  duplicate  to  the  treasurer  corresponds  to  issuing  an  execution  upon  a 
jutiirment  to  the  sheriff  :    Thompson   v.    Kelly,   2   O.   S.   647. 

The  dates  fixed  in  this  section  are  fixed  because  of  the  time  when  the  lien  attaches 
and  the  time  when  the  duplicate  is  to  be  delivered  to  the  treasurer:  State,  ex  rel.,  v.  Wright, 
8  O.  C.  C.    (N.  S.)   366,  18  O.  C.  D.  697. 

Under  this  section,  the  county  auditor  is  bound  to  deliver  to  the  county  treasurer  the  tax 
duplicate  for  the  year's  levy  on  or  before  October  1st  of  such  year  :  Anonymous  7  O.  N.  P. 
554;    Scheid  v.  Scheid,  7   O.  N.   P.   554,   5   O.  D.    (N.  P.)    559. 

Settlement  by  auditor  with  treasurer. 

Sec.  2596.  On  or  before  the  fifteenth  day  of  February  and  on  or  before  the  tenth 
day  of  August  of  each  year,  the  county  auditor  shall  attend  at  his  office  to  make  settle- 
ment with  the  treasurer  of  the  county  and  ascertain  the  amount  of  taxes  with  which  such 
treasurer  is  to  stand  charged.  At  each  August  settlement,  the  auditor  shall  take  from 
the  duplicate  previously  put  into  the  hands  of  the  treasurer  for  collection  a  list  of  all 
such  taxes  as  the  treasurer  has  been  unable  to  collect,  therein  describing  the  property  on 
which  such  delinquent  taxes  are  charged  as  described  on  such  duplicate  and  note  thereon 
in  a  marginal  column  the  several  reasons  assigned  by  the  treasurer  why  such  taxes  could 
not  be  collected.  Such  last  mentioned  list  shall  be  signed  by  the  treasurer,  who  shall 
testifv  to  the  correctness  thereof,  under  oath,  to  be  administered  by  the  auditor.  (R.  S. 
Sec.   1043.) 

Proceedings  by  mandamus,  on  the  relation  of  the  treasurer  of  state,  will  lie  to  compel 
the  treasurer  of  a  county  to  transfer  to  the  state  treasury  the  state's  proportion  of  taxes  col- 
lected  bv  such  county  treasurer:    State  v.   Staley,   38   O.   S.   259. 

The  treasurer  is  to  be  charged  with  the  taxes  levied  on  the  duplicate,  less  the  amount 
returned  delinquent  and  the  collection  fees  allowed  the  treasurer:  State  v.  Staley,  38  O.  S.  259; 
Neil  v.   Barron,   7   O.   N.   P.   84,   8   O.   O.    (N.  P.)    424. 

The  statement  under  oath  bv  the  treasurer  that  "the  foregoing  is  a  correct  list  of  lands 
and  town  lots  returned  delinriuent  for  the  non-payment  of  taxes  charged  thereon,"  is  not  a  com- 
pliance with  this  section  of  the  statute,  and  a  sale  of  lands  made  pursuant  to  such  list  is  void  : 
Siambaugh  v.  Carlin,   35   O.   S.   209. 

A  list  of  delinquent  lands,  whereon  are  not  noted  the  reasons  assigned  by  the  treasurer 
why  such  taxes  could  not  be  collected,  does  not  comply  with  this  section  and  a  sale  there- 
under is  void  :    Stambaugh  v.   Carlin,   35   O.   S.   209. 

A  treasurer  is  not  liable  personally  for  collecting  taxes  which  appear  upon  the  duplicate 
delivered  to  him,  even  if  such  taxes  are  not  valid  :    Thompson  v.   Kelly,   2  O.  S.   647. 

Bv  tills  section  annual  settlements  are  required  to  be  made  each  August:  Schott  v.  Burck- 
hardt,"  2  O.   N.   P.   90,   3   O.   D..(N.  P.)    279. 

Taxes  are  delinquent  only  when  the  treasurer  has  attempted  to  collect  them,  and  has 
reported  under  oath,  his  failure  so  to  collect  them,  together  with  his  reason  for  not  collecting 
them:    Ratterman  v.   Ingalls,   10  Dec.   Rep.   748,   23   Bull.   260. 


156  THE    TAX    LAWS    OF    OHIO. 

Proceedings  as  to  delinquent  list. 

Sec.  2597.  In  making  such  list,  the  delinquencies  of  each  township  shall  be  kept 
separate  and  distinct.  After  deducting  the  amount  of  taxes  as  returned  delinquent  and 
the  collection  fees  allowed  the  treasurer  from  the  several  taxes  charged  on  the  duplicate 
in  a  just  and  ratable  proportion,  the  treasurer  shall  be  held  liable  for  the  balance  of  such 
taxes.  After  first  correcting  any  error  which  maj'  have  occurred  in  the  apportionment  of 
taxes  at  any  previous  settlement,  the  auditor  shall  certify  the  balance  due  the  state,  the 
balance  due  the  county,  the  balance  due  for  road  purposes  and  the  balance  due  the 
township,  and  forthwith  shall  record  such  list  of  delinquencies  in  his  office.  (R.  S, 
Sec.  1043.) 

Certificate  to   treasurer  as  to  moneys  collected. 

Sec.  2598.  In  making  the  settlement  required  by  the  preceding  two  sections,  the 
auditor  shall  carefully  examine  the  tax  duplicate  and  ascertain,  from  the  entries  of  taxes 
and  penalty  paid,  in  whole  or  in  part,  and  from  such  other  sources  of  information  as  are 
within  his  reach,  the  true  amount  collected  by  the  treasurer  or  account  of  each  of  the 
several  taxes  charged  on  such  duplicate,  the  amount  remaining  in  the  hands  of  the 
treasurer  belonging  to  each  fund,  and  shall  give  to  the  treasurer  separate  certificates  in 
duplicate  of  the  separate  sums  found  to  have  been  collected  by  him.     (R.  S.  Sec.  1044.) 

Certificate  to  treasurer  as  to  taxes  charged. 

Sec.  2599.  The  county  auditor  shall  also  make  and  deliver  to  the  treasurer  a  certificate 
specifying  the  amount  charged  on  the  tax  duplicate  of  the  county  for  each  of  the  several 
purposes  for  which  taxes  have  been  levied,  and  also  a  certificate  or  an  abstract  of  the 
taxes  which  have  become  due  and  payable  and  which  remain  unpaid.  Provided  that  in 
making  the  settlement  in  February  of  each  year,  the  auditor  may  ascertain  the  amount  of 
taxes  collected  from  the  statements  required  by  law  to  be  made  to  him  by  the  treasurer. 
(R.  S.  Sec.  1044.) 

List  and  record  of  delinquent  lands  and  lots. 

Sec.  2601.  During  the  month  of  August  of  each  year,  the  auditor  shall  make  and 
record,  in  a  book  provided  for  that  purpose,  a  list  of  all  lands  and  town  lots  returned  by 
the  treasurer  delinquent  at  the  preceding  settlement,  describing  them  as  described  on  the 
tax  duplicate,  charging  thereon  the  unpaid  taxes  for  the  year  next  preceding,  together  with 
the  penalty  thereon,  and  also  the  taxes  of  the  current  year.  He  shall  certify  the  correct- 
ness of  such  list  and  the  date  at  which  it  was  recorded,   and  sign   it   officially.     (R.    S, 

Sec.  1046.) 

I 
Referred  to  as  showing  that  unpaid  taxes  on  realty  are  to  be  preserved   in   one  list  :    Rat- 
ternian  v.  Ingalls,   10  Dec.   Rep.   748,   23   Bull.    260   [affirmed   at  general   term,   Ingalls  v.   Ratter- 
man,  24  Bull.  433,  which  was  affirmed  in  Ratterman  v.   Ingalls,   48   O.   S.   468]. 

Accounts   -with   to'Mrnships,  cities,  villages,  and   special   school   districts. 

Sec.  2602.  The  auditor  shall  open  an  account  with  each  township,  city,  village,  and 
special  school  district  in  the  county,  in  which,  immediately  after  his  semi-annual  settlement 
with  the  treasurer  in  February  and  August  of  each  year,  he  shall  credit  each  with  the 
net  amount  so  collected  for  its  use. 

On  application  of  the  township,  city,  village,  or  school  treasurer  the  auditor  shall  give 
him  a  warrant  on  the  county  treasurer,  for  the  amount  then  due  to  such  treasurer,  and 
charge  him  with  the  amount  of  the  warrant,  but  the  person  so  applying  for  such  warrant 
shall  deposit  with  the  auditor  a  certificate  from  the  clerk  of  the  township,  city,  village,  or 
district,  stating  that  he  is  treasurer  thereof,  was  duly  elected  or  appointed,  and  that  he 
has  given  bond  according  to  law.     (R.  S.  Sec.  1047.) 

The    trustees   of   a   township    are    entitled    in    their   official    capacity   to    money    collected    by 
taxation,    and   if  the   treasurer   refuses   to   pay   over   the  money    upon   presentation   of   a   proper 
order,    he   may    be   compelled    by   mandamus    to   make    such    payment  :     Trustees    v.    Dillon,    16 
O.   S.    38. 

The  county  auditor  is  to  credit  each  village  with  the  total  amount  due  it  for  all  purposes, 
and  not  the  amount  due  to  each  village  fund  :  Brown  v.  Van  Wert,  4  O.  C.  C.  407.  2  O.  C.  D. 
622  [reversed  on.  another  ground,  Van  Wert  v.  Brown,    (State  v.  Rouch),  47  O.  S.  477.] 

Abstract   of  delinquent   list   to   auditor   of   state;    delinquent   and   forfeited   land   to   be 
taxed. 

Sec.  2608.  The  delinquent  list  shall  not  be  returned  to  the  office  of  the  auditor  of 
state  but  shall  be  recorded  by  the  county  auditor  immediately  after  his  semi-annual 
settlement  vvith  the  county  treasurer,  an  abstract  of  which,  in  such  forms  as  the  auditor  of 
state  prescribes,   shall  be  sent  to  his   office  in  August,   with   the   settlement   sheet   of   the 


THE   TAX    LAWS    OF   OHIO.  157 

county  treasurer.  No  taxes  returned  delinquent  shall  be  paid  into  the  state  treasury, 
except  by  the  county  treasurers,  and  in  making  out  the  duplicate  of  each  year,  all  tracts 
of  land  and  lots  returned  delincjuent  or  forfeited  to  the  state,  shall  be  again  entered  on 
the  duplicate,  and  the  taxes  or  such  tract  or  lot,  including  the  taxes  of  the  current  year, 
shall  be  charged  thereon,  with  fifteen  per  cent,  penalty  on  the  amount  charged  on  the 
duplicate  of  the  preceding  year.     (R.  S.  Sec.  1053.) 

This  section,  tog-ether  witli  G.  C.  §  §  5678  and  5679,  when  construed  together,  authorize 
the  imposition  of  a  penalty  of  15  per  cent  for  the  nonpayment  of  taxes  assessed  and  levied 
on  a  tract  or  lot  of  land  for  the  first  default  in  payment  thereof.  These  sections  do  not  permit 
the  assessments  of  a  penalty  on  the  same  taxes,  or  the  penalty  thereon,  in  any  succeeding 
year  or  years,  by  reason  of  the  continued  nonpayment  of  such  taxes  and  penalty  :  White  v. 
Woodward,   44   O.   S.    347. 

There  is  no  statutory  provision  for  imposing  a  penalty  upon  unpaid  assessments  apalnst 
real  property  for  public  improvements;  and  mandamus  will  lie  to  compel  a  county  treasurer 
to  accept  such  assessments  without  the  penalty:  State,  ex  rel.,  v.  Sanzenbacher,  13  O.  C.  C. 
(N.  S.)    356,   22   O.   C.    D.    16. 


CHAPTER 'THIRTY-FIVE. 


COLLECTION  OF  TAXES.     (Continued.) 


DUTIES    OF    COUNTY    TREASURER. 


Section 

2642.     Daily   statement  to  county   auditor. 
2o4'd.     Semi-annual   statement  to  auditor. 

2645.  How    money    paid    into    county    treas- 

ury ;  from  state  to  county  treasury. 

2646.  Wliat    currency    treasurers    shall    re-- 

ceive   and   disburse. 

2647.  Duplicate     receipts     shall     be     given, 

when. 

2648.  Notice  of  rates   of  taxation. 

2649.  Office  must  be  open   to   receive  taxes, 

when. 

2650.  Receipt  for  taxes  shall  contain,  what. 

2651.  Form  of  receipt  for  special  caxes. 

2652.  Penalty  for  issue  of  unlawful  receipt. 

2653.  Taxes  to   be  paid,   when. 


Section 

2654.  Apportionment    of   installments. 

2655.  Payment   of   taxes   in   proportion. 
2657.     Extension    of    time    for    payment    of 

taxes. 
2680.     Treasurer    shall    not    purchase    county 
warrants. 

2683.  Settlement   with   auditor. 

2684.  Annual    settlement    with    commission- 

ers. 
2744.     Bank    checks ;    effect    of    receiving    by 
treasurer. 

2746.  Tax  receiving  offices  ;   may  be   opened 

by  county  treasurer. 

2747.  Notice  to  taxpayers. 


Daily  statement  to  county  auditor. 

Sec.  2642.  Each  business  day,  the  county  treasurer  shall  make  a  statement  to  the 
county  auditor  for  the  preceding  day,  showing  the  amount  of  taxes  received  and  credited 
to  the  various  undivided  tax  funds,  the  amount  received  on  auditor's  draft,  the  amount 
received  from  all  other  sources,  the  total  amount  deposited  in  the  depository,  the  total 
amount  paid  by  check  on  the  depository,  the  total  amount  paid  out  in  cash,  the  balance  in 
the  depository  and  the  balance  in  the  treasury.     (R.  S.  Sec.  1084.) 

Semi-annual    statement    to    county    auditor. 

Sec.  2643.  At  the  time  of  closing  the  books  at  the  end  of  each  semi-annual  collection 
of  taxes,  the  county  treasurer  shall  make  to  the  county  auditor  a  statement  showing  the 
amount  of  taxes  received  in  each  taxing  district  in  the  county  since  the  last  semi-annual 
settlement  under  the  following  heads :  Liquor  tax,  cigarette  tax,  inheritance  tax,  special 
assessment  tax,  delinquent  personal  tax,  road  tax,  dog  tax  and  general  tax.  The  treasurer 
shall  keep  such  accounts  in  books  provided  for  that  purpose  as  will  enable  him  to  make 
the  statements  required  in  this  and  the  preceding  sections.     (R.  S.  Sec.  1084.) 

How   money   paid   into   county   treasury;    from   state   to    county    treasury.  * 

Sec.  2645.  Except  payments  of  taxes  charged  on  the  duplicate  and  made  before  the 
return  by  the  treasurer  of  the  delinquent  list  for  unpaid  taxes,  all  payments  of  money  into 
the  county  treasury  shall  be  on  the  draft  of  the  county  auditor  in  favor  of  the  county 
treasurer.  The  auditor  shall  preserve  a  duplicate  copy  of  each  such  draft  and  the  auditor 
and  treasurer  shall  each  keep  an  accurate  record  of  the  number,  date  and  amount  thereof 
and  of  the  fund  in  favor  of  which  it  is  drawn,  but  a  payment  or  transfer  of  money  from 
the  state  treasury  to  the  county  treasury  shall  be  made  on  the  warrant  of  the  auditor  of 
state,  who  shall  transmit  a  triplicate  copy  thereof  to  the  county  auditor,  to  be  by  him 
preserved  and  a  record  by  him  kept  of  the  number,  date,  fund  and  amount  of  such 
warrant.     (R.  S.  Sec.  1085.) 

What  bills  or  notes  state  and  county  treasurers   shall  receive  and  disburse. 

Sec.  2646.  Notes  of  the  United  States,  notes  of  solvent  national  banks  organized 
under  act  of  congress,  and  notes  of  solvent  banks  of  this  state  shall  be  received  by  county 
treasurers  and  the  treasurer  of  state,  and  by  them  disbursed  in  payment  of  legal  demands 
on  state  and  county  treasuries.     (61  v.  38,  §  1.) 


Duplicate  receipts  shall  be  given. 

Sec.  2647.    When  money  is  paid  to  the  county  treasurer  except  on  account  of  taxes 
charged  on  the  duplicate,  he  shall  give  to  the  person  paying  duplicate  receipts   therefor, 

(158) 


THE   TAX    LAWS    OF   OHIO.  1 59 

one   of   which    such   person    shall    forthwith    deposit    with    the    county    auditor,    who    shall 
charge  the  treasurer  with  the  amount  thereof.     (R.  S.  Sec.  1086.) 

Treasurer  shall  give  notices  of  rates. 

Sec.  2648.  Upon  receiving  from  the  county  auditor  a  duplicate  of  taxes  assessed  upon 
the  property  of  the  county,  the  county  treasurer  shall  immediately  cause  notice  thereof  to 
be  posted  in  three  places  in  each  township  of  the  county,  one  of  wliich  shall  be  at  the 
place  of  holding  elections  in  such  township,  and  also  be  inserted  for  six  successive  weeks 
in  a  newspaper  having  a  general  circulation  in  the  county.  Such  notice  shall  specify  par- 
ticularly the  amount  of  taxes  levied  on  the  duplicate  for  the  support  of  the  state  govern- 
ment, the  payment  of  interest  and  principal  of  the  public  debt,  the  support  of  state 
common  schools,  defraying  county  expenses,  repairing  of  roads,  keeping  the  poor,  building 
of  bridges,  township  expenses  and  for  each  other  object  for  which  taxes  may  be  levied 
on  each  dollar  valuation.     (R.  S.  Sec.  1087.) 

This  section  is  in  pari  materia  with  G.  C.  §  6252  ;  and  the  two  sections  are  to  be  construed 
together:     State   v.    Commissioners,    7    O.    N.    P.    239,    1    O.    D.    (N.  P.)    584. 

The  county  treasurer  is  the  person  who  is  authorized  to  cause  notices  of  the  rates  of  taxa- 
tion to  be  pubHshe<1  ;  and  under  the  limitations  of  the  statute,  he  is  empowered  to  select  the 
newspapers  in  which  such  notices  shall  be  published.  This-  section  is  in  pari  materia  with  G.  C 
S  S  4827,  6252,  and  6253,  and  such  sections  are  to  be  construed  together:  Elliott  v.  Commis- 
sioners,  9  Dec.  Rep.   644,  16   Bull.   69. 

When  office  must  be  open  to  receive  taxes. 

Sec.  2649.  The  office  of  the  county  treasurer  shall  be  kept  open  for  the  collection  of 
taxes  from  the  time  of  delivery  of  the  duplicate  to  the  treasurer  until  the  twenty-fifth  day 
of  January  and  from  the  first  day  of  April  until  the  twentieth  day  of  July.  (R.  S. 
Sec.  1088.) 

Under  this  section  the  treasurer  and  the  auditor  can  not  have  a  valid  annual  settlement 
prior  to  the   20th  day  of  July:    French  v.   Insurance  Co.,   12  O.   D.    (N.  P.)    183. 

What  receipt  for  taxes  shall  contain. 

Sec.  2650.  Wlien  any  tax  is  paid,  the  county  treasurer  shall  give  to  the  person  paying 
it  a  receipt  therefor,  specifying  therein  the  land,  lot  or  property  on  which  the  tax  was 
assessed,  as  described  on  the  duplicate  or  in  other  sufficient  manner,  which  receipt  shall 
be  ruled  in  Columns  setting  forth  in  the  first  a  description  of  each  item  of  property,  in 
the  second,  the  value  thereof,  in  the  third,  the  rate  of  the  tax  upon  each  item  expressed  ip 
mills  and  fractions,  if  any,  and  in  the  fourth,  amount  of  taxes  on  each  such  item.  (R.  S. 
Sec.   1090.) 

Form  of  receipt  for  special  taxes. 

Sec.  2651.  Such  form  of  receipt  may  be  departed  from  when  necessary  as  to 
assessments  and  special  taxes  and  where  the  tax  due  on  any  item  embraces  a  penalty  or 
delinquency.  As  to  personal  property,  the  receipt  shall  be  of  like  form,  omitting  the 
description  of  the  property.  If  a  penalty  is  added,  and  charged  bv  the  treasurer,  it  shall 
be  included  in  the  receipt,  and  the  amount  thereof  and  the  fact  that  it  is  a  penalty  shall 
be  fullv.  plainly  and  separately  stated  in  writing  upon  the  face  of  the  receipt.  (R.  S. 
Sec.  1090.) 

Penalty  for  issue   of  unlawful   receipt. 

Sec.  2652.  A  county  treasurer  who  knowingly  issues  or  permits  to  be  issued  a  receipt 
for  taxes  in  violation  of  the  requirements  of  the  preceding  two  sections  .shall  forfeit  and 
pay  twenty-five  dollars,  to  be  recovered  in  the  name  and  for  the  benefit  of  the  person  to 
whom  such  unlawful  receipt  is  issued.     (R.  S.  Sec.  1090.) 

When   taxes  to   be  paid. 

Sec.  2653.  Each  person  chareed  with  taxes  on  a  tax  duplicate  in  the  hands  of  a 
county  treasurer  may  pay  the  full  amount  thereof  on  or  before  the  twentieth  day  of 
December,  or  one-half  thereof  before  such  date,  and  the  remaining  half  thereof  on  or 
before  the  twentieth  day  of  June  next  ensuine  but  all  road  taxes  so  charged  shall  be 
paid  prior  to  the  twentieth  day  of  December.     (R.  S.  Sec.  1091.) 

As  to  when  taxes  are  due  under  the  act  providing:  a<?ainst  the  evils  arising  under  the 
trafTi<-  in   in'nvicatine  liquors,    see   G.    C.    S    6072.      n04   v.    166.') 

WTiile  taxes  mav  he  paid  semi-annually,  if  the  lessee  who  is  bound  to  nay  taxes  to  the 
lossor  by  his  lease,  fails  to  make  s\ich  payment,  the  lessor  mav  pay  the  whole  amount  at  the 
first  dav  for  payment,  and  maintain  an  action  aerainst  the  lessee  for  tlie  whole  amount  at 
dnce:     Campbell  v.   Luck,   2   O.   C.    C.    (N.  S.)    129,    15   O.   C.   D.    356. 


l6o  THE   TAX    LAWS   OF   OHIO. 

If  taxes  are  illegally  assessed  and  the  first  half  of  the  tax  so  assessed  exceeds  the  entire 
amount  actually  due,  the  taxpayer  who  has  paid  the  first  installment,  believing  it  to  be  a  valid 
tax,  may  enjoin  the  collection  of  the  second  installment :  Cozad  v.  Hubbard,  18  O.  C. 
C.   294,  10  O.  C.  D.  162. 

See  to  the  same  effect  with  reference  to  special  assessments :  Cincinnati  v.  James,  55 
O.  S.  180. 


This  section  applies  to  the  time  for  paying  taxes,  which  are  charged  upon  a  duplicate  in 
the  hands  of  a  county  treasurer ;  and  it  does  not  include  taxes  which  have  been  omitted 
and  which  subsequently  have  been  added:  Schott  v.  Burckhardt,  2  O.  N.  P.  90,  3  O.  D. 
(N.  P.)    279. 

This  section  applies  to  the  time  for  paying  taxes,  which  are  charged  upon  a  duplicate  in 
false  returns  or  omission  to  make  returns  or  placing  the  same  upon  the  duplicate  of  the 
county:      Topliff  v.  Shields,  1  O.  D,   (N.  P.)    551.  32  Bull.   74. 

Apportionment   of  installments. 

Sec.  2654.  When  taxes  charged  against  the  property  of  a  person  are  so  paid  by 
installments,  each  such  payment,  exclusive  of  road  taxes,  shall  be  apportioned  among  the 
several  funds  for  vi^hich  taxes  have  been  assessed.     (R.  S.  Sec.  1092.) 

Payment  of  taxes  in  proportion. 

Sec.  2655.  If  a  person  desires  to  pay  only  a  portion  of  a  tax  charged  on  real  estate 
otherwise  than  in  such  installments,  such  person  shall  pay  a  like  proportion  of  all  the 
taxes  charged  thereon  for  state,  county,  township  or  other  purposes,  exclusive  of  road 
taxes.  No  person  shall  be  permitted  to  pay  one  or  more  of  such  taxes  without  paying  the 
others  in  like  proportion,  except  only  when  the  collection  of  a  particular  tax  is  legally 
enjoined.     (R.   S.   Sec.   1093.) 

This  section  applies  to  cases  in  which  a  taxpayer  wishes  to  pay  a  portion  of  all  taxes 
which  are  assessed  and  levied  for  all  purposes.  It  does  not  apply  to  cases  in  which  a  certain 
tax  is  illegal  and  the  taxpayer  wishes  to  pay  only  the  legal  taxes  :  Railway  v.  Stewart,  13  O. 
C.  C.  359,  7.  O.  C.  D.  193. 

Extension   of  time   for  payment   of  taxes. 

Sec.  2657.  The  county  commissioners  of  any  county  by  resolution  spread  upon  their 
journal  may  extend  the  time  of  payment  of  taxes  from  June  twentieth  to  July  twentieth 
of  the  same  year  and  from  December  twentieth  to  January  twentieth  of  the  following  year. 
In  all  cases  where  such  half  of  a  tax  other  than  on  real  estate  has  not  been  paid  on  the 
twentieth  day  of  December  or  on  the  twentieth  day  of  the  following  January,  if  the  time 
has  been  so  extended,  the  whole  amount  of  taxes  other  than  on  real  estate  for  the  current 
year  so  charged  shall  be  due  and  delinquent,  and  shall  be  collected  in  the  manner  and 
with  the  penalty  provided  in  the  preceding  section.     (R.  S.  Sec.  1094.) 

Treasurer    shall    not   purchase    county   warrants. 

Sec.  2680.  No  county  treasurer  shall  contract  for  or  purchase,  directly  or  indirectly, 
any  warrant  issued  by  the  county  of  which  he  is  treasurer,  at  a  discount  upon  the  sum 
due  thereon.  If  he  contracts  for  or  purchases  any  such  warrant,  he  shall  not  be  allowed, 
on  settlement,  the  amount  of  it,  or  any  part  thereof,  and  shall  forfeit  the  whole  amount 
due  thereon,  to  be  recovered  in  an  action  in  the  name  of  the  state,  for  the  use  of  the 
county.     (R.   S.   Sec.   1112.) 

Settlement  with  auditor. 

Sec.  2683.  On  or  before  the  fifteenth  day  of  February,  in  each  year,  the  county 
treasurer  shall  settle  with  the  county  auditor  for  all  taxes  that  he  has  collected  at  the 
time  of  making  the  settlement.  On  or  before  the  tenth  day  of  August  in  each  year,  he 
shall  settle  with  the  auditor  for  all  taxes  that  he  has  collected  at  time  of  making  such 
settlement,  not  included  in  the  preceding  February  settlement.  At  each  such  settlement, 
the  auditor  shall  allow  to  the  treasurer  on  the  moneys  collected,  on  the  duplicate,  and 
accounted  for  by  him,  his  fees,  at  the  rate  or  percentage  allowed  by  law,  at  a  full  settle- 
ment of  the  county  treasurer.     (R.  S.  Sec.  1115.) 

The  county  treasurer  can  not  refuse  to  pay  to  the  city  treasurer,  the  city's  share  of 
taxes  collected  by  the  county  treasurer,  even  though  such  "taxes  were  paid  under  protest 
and  to  avoid  distraint,  and  although  the  county  treasurer  may  be  personally  liable  therefor: 
Ratterman  v.   State,   44   O.   S.    641. 

Annual    settlement    with    commissioners. 

Sec.  2684.  On  the  first  Monday  of  September,  each  vear.  the  county  treasurer  shall 
make  a  full  settlement  with  the  county  commissioners.     (R.   S.   Sec.  1116.) 


THE   TAX    LAWS    OF   OHIO.  l6l 

Effect  of  receiving  bank  checks  by  treasurer. 

Sec.  2744.  A  county  treasurer  may  receive  checks,  but  such  receipt  shall  in  no 
manner  be  regarded  as  pay.nent.  No  sum  shall  be  considered  paid  until  the  money 
therefor  has  been  received  by  the  treasurer  or  a  depositary.  No  responsibility  shall  attach 
in  any  manner  directly  or  indirectly  to  a  treasurer,  his  sureties  or  the  county  by  reason  of 
the  receipt  of  a  check  and  collection  of  checks  shall  be  entirely  at  the  risk  of  the  person 
turning  them  into  the  treasury.     (99  v.  468,  §  13.)  ___„^ 

Referred  to  and  held  to  be  constitutional :  State,  ex  rel.,  v.  Commissioners,  4  O.  N.  P.' 
(N.S.)    481,   17    O.   D.    (N.  P.)    451    [affirmed.   State,   ex   rel.,  v.   Oviatt,    8   O.   C.   C..(N.  S.)    567. J 

County   treasurer  may  open  tax-receiving  offices. 

Sec.  2746.  When,  in  his  opinion,  necessary,  the  county  treasurer  may  open  not  to 
exceed  one  office  in  each  township  for  the  receiving  of  taxes.  Such  office  shall  be  in  a 
city  or  village  in  which  is  located  a  bank  of  deposit.  The  treasurer,  his  deputy  or  clerks, 
may  attend  at  such  office  and  receive  taxes  on  any  day  or  days  prior  to  the  twentieth  day 
of  June  and  the  twentieth  day  of  December  of  each  year.  They  may  remove  from  the 
county  treasury  to  the  place  of  collection  records  necessary  for  the  receiving  of  taxes  upon 
the  day  or  days  so  fixed  for  that  purpose.     (100  v.  76,  §  1.) 

Notice  to    -taxpayer. 

Sec.  2747.  The  county  treasurer  may  fix  the  time  when  and  place  at  which  taxes 
will  be  received,  as  provided  in  the  preceding  section.  Two  weeks'  notice  thereof  shall  be 
given  by  publication  in  a  newspaper  of  general  circulation  in  the  corporation  or  township 
within  which  the  place  of  collection  is  located  and  by  posting  notices  thereof  in  four  public 
places  therein.     (100  v.  76,  §  2.) 


11 


CHAPTER  THIRTY-SIX. 

COLLECTION  OF  TAXES.     (Continued.) 


DELINQUENT  TAXES. 


Section 

2656.     Treasurer     to      collect      by      distress ; 
penalty. 

2658.  Goods     and     chattels     may     be     dis- 

trained. 

2659.  Pees  for  sale  by  distress. 

2660.  Proceedings    wlien    unable    to    collect 

by  distress. 

2661.  Nori-resident    delinquent    on    personal 

property ;    duty   as   to. 

2662.  Account   of   such   taxes    to   be    sent   to 

treasurer   of   non-resident's    county ; 
penalty. 

2663.  Collection  of  such  taxes. 

2664.  Return  of  treasurer  to  whom  account 

is  sent. 

2665.  Proceedings     when      delinquent     tax- 

payer  has   dues   within   the   state. 


Section 


2666. 

2667. 

2668. 
2669. 
2670. 
2671. 

2672. 

2673. 
5697. 
5698. 


Treasurer  may  collect  delinquent  tax 
charged  to  him. 

Action  by  treasurer  for  unpaid  taxes 
or  assessments. 

Advancement  of  case. 

Petition  and  evidence. 

Judgment   and    decree. 

Joinder  of  actions. 

Contract  for  collection  of  unpaid 
taxes    or    assessments. 

Collection  when  treasurer  fails  to  en- 
force  lien. 

Treasurer  to  collect  delinquenL  per- 
sonal tax,  how. 

Judgment  shall  be  rendered,  when. 


Penalty  on  delinquent  taxes. 

Sec.  2656.  When  one-half  of  the  taxes  charged  against  any  entry  on  a  tax  duplicate 
in  the  hands  of  a  county  treasurer  is  not  paid  on  or  before  the  twentieth  day  of  December 
next  after  being  so  charged,  or  when  the  remainder  of  such  tax  is  not  paid  on  or  before 
the  twentieth  day  of  June  next  thereafter,  the  county  treasurer  shall  proceed  to  collect  it 
by  distress  or  otherwise  together  with  the  penalty  of  five  per  cent,  on  the  amount  of  tax 
so  delinquent,  which  penalty  shall  be  paid  into  the  treasurer's  fee  fund.     (R.  S.  Sec.  1094.) 

It  was  held  that  the  treasurer  was  not  entitled  to  the  five  per  cent,  penaltv  in  a  suit  brought 
by  the  prosecuting  attorney  in  Hartman  v.  Hunter,  8  O.  C.  C.  623,  4  O.  C.  £>.  200.  [This  case 
was  reversed  by  Hartman  v.  Hunter,  56  O.  S.  175,  on  the  ground  that  the  entire  cause  of 
action,  an  assessment  for  the  construction  of  a  township  ditch,  was  barred  within  six  years 
from  the  time  that  the  cause  of  action  accrued  by  G.   C.    §   11222.]      See  G.   C.   2670. 

The  expense  of  attorney's  fees  in  a  suit  by  a  county  treasurer  to  collect  taxes  is  one 
of  the  expenses  which  the  county  commissioners  are  required  to  allow :  State,  ex  rel.,  v.  Com- 
missioners,   26    O.    S.    364. 

After  delinquent  assessments  for  street  improvements  have  been  certified  to  the  county 
auditor,  they  are  in  the,  hands  of  the  county  treasurer  for  collection,  and  the  municipal  cor- 
poration can  not  then  bring  action  thereon:  Fremont  v.  Hayes,  4  O.  N.  P.  379,  7  O.  D.  (N.  P.) 
263. 


The  penalty  of  five  per  centum  as  compensation  to  county  treasurers,  provided  in  this 
section,  is  to  be  limited  to  the  original  delinquent  tax,  and  is  not  collectible  on  any  subsequent 
penalty  that  may  be  changed  upon  the  duplicate  against  the  property  on  account  of  such 
original   delinquency  :     Hunter  v.   Borck,    51   O.   S.   320. 

To  entitle  county  treasurers  to  the  commission  of  five  per  cent.,  allowed  under  this  section, 
they  must  proceed  to  collect  and  must  in  fact  collect  the  delinquent  taxes  by  distress ;  or 
under  the  provisions  of  G.  C.  §§  2660.  2665  and  2667  to  2673  ;  or  by  special  effort  in  person 
or  through  an  agent :     Hunter  v.   Borck,   51   O.   S.   320. 


Collection  of  overdue  taxes  by  distress. 

Sec.  2658.  When  taxes  are  past  due  and  unpaid,  the  county  treasurer  may  distrain 
sufficient  goods  and  chattels  belonging  to  the  person  with  such  taxes,  if  found  within  the 
county,  to  pay  the  taxes  so  remaining  due  and  the  costs  that  have  accrued.  He  shall 
immediately  advertise  in  three  public  places  in  the  township  where  the  property  was  taken 
the  time  and  the  place  it  will  be  sold.  If  the  taxes  and  costs  accrued  thereon  are  not 
paid  before  the  day  appointed  for  such  sale,  which  shall  be  not  less  than  ten  days  after 
the  taking  of  the  property,  the  treasurer  shall  sell  it  at  public  vendue  or  so  much  thereof 
as  will  pay  such  taxes  and  the  costs.     (R.  S.  Sec.  1095.) 

This  provision  does  not  violate  the  constitutional  rights  of  a  foreign  insurance  company, 
nor  does  it  deprive  it  of  its  property  without  due  process  of  law  :  Insurance  Co.  v.  Bowland, 
T96   U.   S.    611,    14   O.   F.   D.    543,    2   O.   L.   R.    515. 

Distress  is  one  of  the  most  ancient  methods  of  enforcing  the  payment  of  taxes  known 
to  law,  and  it  has  frequentlv  received  the  sanction  of  the  courts  :  Insurance  Co.  v.  Bowland, 
196  IT.   S.   611,   14  O.  P.   D.   543,  2  O.  L.   R.   515. 

Before  there  can  be  a  recovery  by  action  on  a  distress,  it  must  appear  to  have  been 
required  under  some  law  of  the  state  that  the  property  levied  on  should  have  been  returned 
for  taxation  :      Insurance  Co.  v.   Bowland,   196   U.   S.   611,   14  O.  F.  D.  543,   2  O.   L.  R.   515. 

(162) 


THE   TAX    LAWS    OF   OHIO.  163 

If  a  county  treasurer  seizes  property  to  pay  a  tax  assessed  without  any  color  of  law 
for  its  assessment,  or  under  an  unconstitutional  law,  he  is  liable  as  a  trespasser;  but  where 
there  is  a  valid  law  for  the  tax,  and  the  illegality  of  the  particular  assessment  is,  owing  to 
some  error  or  omission  of  those  charged  with  the  execution  of  the  law  prior  to  the  treasurer's 
being:  called  upon  to  act,  and  the  duplicate  is  regular  on  its  face,  and  uuly  certified,  he  is  not 
liable  for  collecting  the  tax.  In  such  a  case  the  duplicate  affords  as  ample  protection  to  the 
treasurer  as  does  an  execution,  regular  on  its  face,  to  the  sheriff  :  L^omis  v.  Spencer,  1  O.  S. 
153  ;   Thompson  v.   Kellv,   2  O.   S.   647  ;   Bank  v.   Smith.  7   O.   S.   42. 


A  claim  for  over-due  taxes  on  personal  property  in  the  hands  of  a  receiver  is  a  lien 
thereon,  entitled  to  priority  over  general  creditors:     Hamilton  v.  Beggs  Co.,  7  O.  L.  R.  397. 

If  a  tajcpaver  believes  that  a  tax  is  illegal,  he  may  test  the  validity  thereof  by  a  suit  to 
enjoin  the  collection  thereof:     Aultman  &  Taylor  Co.  v.   Brumfield,   102   Fed.   7,   10  O.  F.   D.   227. 

This  section,  together  with  G.  C.  §§  2659  to  2662,  apply  to  personal  property,  and  do  not 
apply  to  an  action  to  collect  taxes  on  real  property:  State,  ex  rel.,  v.  Gibson,  1  O.  N.  P.  (N.  S.) 
565,   14    O.    D.    (N.  P.)    513    [affirmed,    without   report.    State,   ex    rel.,    v.    Gibson,    70    O.    S.    424J. 


The  remedy  of  distraint  for  taxes  given  to  the  county  treasurer,  under  section  2658,  G.  C, 
Is  by  far  the  most  effective  and  all  means  should  be  exhausted  by  the  county  treasurer 
before  calling  upon  the  prosecuting  attorney  to  conduct  litigation.  It  is  within  the  power  of 
the  prosecuting  attorney  to  mandamus  the  county  treasurer  and  thereby  compel  him  to  do  his 
duty,  under  section  2658,  G.  C.     A.  G.  R.  1913,  p.  1233. 

Under  the  provisions  of  section  2658,  G.  C^  it  is  the  duty  of  the  county  treasurer,  acting 
in  person  or  through  his  deputy,  to  distrain  sufficient  goods  and  chattels  belonging  to  a  person 
charged  with  delinquent  personal  taxes,  if  such  goods  and  chattels  can  be  found  in  the  county, 
to  pay  such  taxes  and  accrued  costs,  and,  upon  such  distraint  being  made,  it  is  his  duty  to 
advertise  and  sell  said  goods  and  chattels,  or  so  much  thereof  as  will  pay  said  taxes  and 
costs  in  the  manner  provided  in  said  section,  provided  said  taxes  and  costs  are  not  paid  by  the 
owner  of  said  property  before  the  day  appointed  for  said  sale.  The  county  treasurer  is  neither 
required  nor  authorized  by  the  provisions  of  section  2658,  G.  C,  to  resort  to  a  justice's  court  for 
the  purpose  of  collecting  delinquent  personal  taxes.     A.  G.  R.  1915,  p.  617. 

Fees  for  sale  by  distress. 

Sec.  2659.  For  making  distress  and  sale  for  the  payment  of  taxes,  the  treasurer  shall 
be  allowed  the  same  fees  as  are  allowed  to  constables  for  making  levy  and  sale  of  property 
on  execution.  Traveling  fees  shall  be  computed  from  the  seat  of  justice  of  the  county  to 
the  place  of  making  the  distress.     (R.  S.  Sec.  1096.) 

Proceedings   when  unable   to   collect   taxes  by   distress. 

Sec.  2660.  If  the  county  treasurer  is  unable  to  collect  by  distress  taxes  assessed  upon 
a  person  or  corporation  or  an  executor,  administrator,  guardian,  receiver,  accounting 
officer,  agent  or  factor,  he  shall  apply  to  the  clerk  of  the  court  of  common  pleas  in  his 
county  at  any  time  after  his  semi-annual  settlement  with  the  county  auditor,  and  the 
clerk  shall  cause  notice  to  be  served  upon  such  corporation,  exectitor,  administrator, 
guardian,  receiver,  accounting  officer,  agent  or  factor,  requiring  him  forthwith  to  show 
cause  why  he  should  not  pay  such  taxes.  If  he  fails  to  show  sufficient  cause,  the  court 
at  the  term  to  which  such  notice  is  returnable  shall  enter  a  rule  against  him  for  such 
payment  and  the  costs  of  the  proceedings,  which  rule  shall  have  the  same  force  and 
effect  as  a  judgment  at  law  and  shall  be  enforced  by  attachment  or  execution  or  such 
process  as  the  court  directs.     (R.  S.  Sec.  1097.) 

T'nder  this  section,  the  treasurer  of  a  county  may  have  a  rule  against  the  receiver 
of  a  railroad  for  the  payment  of  taxes  due  and  unpaid.  The  state  is  not  included  in  G.  C- 
S  9066.  and  for  this  reason  a  superiority  of  Its  claim  is  not  affected  thereby :  Treasurer  v. 
Dale,   60   O.    S.    180. 

If  a  tax  is  collected  under  the  provisions  of  this  section,  the  five  per  cent  penalty  as 
compensation  to  the  treasurer  is  to  be  allowed  :    Hunter  v.   Borck,   51  O.   S.    320. 


In  a  proceeding  under  this  section,  the  individual  name  of  the  treasurer  need  not  appear 
as  the  plaintiff.  Whether  his  Individual  name  so  appears  or  not,  the  proceeding  does  not 
abate  by  reason  of  a  change  of  officers.  The  court  may  continue  such  proceeding  beyofnd 
the  terrn.  In  such  proceeding  only  the  tax  and  the  penalty  can  be  recovered  :  Bridge  Co.  v. 
Mayer,    31   O.    S.    317. 

Reasonable  compensation  for  attorneys'  fees  in  prosecuting  suits,  which  it  is  the  iluty 
of  the  treasurer  to  bring  for  the  collection  of  taxes,  come  within  the  expenses  which  the 
county   commissioners    are    required    to   allow  :    State,    ex    rel.,    v.    Commissioners.    26    O.    S.    364. 

For  case  involving  a  rule  to  show  cause  why  a  corporation  should  not  pay  a  tax,  see 
Knoup   V.    Bank,    1    O.    S.    603. 

Duty   as   to    non-resident   delinquent   on  personal   property. 

Sec.  2661.  In  making  return  of  the  delinquent  list  of  personal  property  to  the  auditor, 
the  treasurer  shall  note  on  the  margin  thereof  the  county  and  state  to  which  the  delinquent 
taxpayer  has  removed,  or  in  which  he  resides,  with  the  date  of  his  removal,  if  able  to 
ascertain  such  fact.     (R.  S.  Sec.  1098.) 


164  THE    TAX    LAWS    OF    OHIO. 

Shall  send  account  of  taxes   to   the  treasurer   of  non-resident's   county. 

Sec.  2662.  Immediately  after  the  settlement  with  the  county  auditor,  the  treasurer 
shall  make  and  forward  to  the  treasurer  of  the  county  to  which  a  delinquent  taxpayer  has 
removed,  or  in  which  he  resides,  a  statement  of  taxes  so  assessed  and  not  paid,  specifying 
the  value  of  the  property  on  which  levied,  and  the  amount  levied  thereon,  to  which  he 
shall  add  twenty-hve  per  cent,  of  the  tax  so  levied,  if  such  taxpayer  left  the  county  in 
which  such  taxes  were  levied  after  the  time  required  by  law  for  the  county  auditor  to 
deliver  the  tax  duplicate  to  the  county  treasurer.  If  he  left  the  county  previous  to  such 
time,  the  treasurer  shall  not  add  the  twenty-five  per  cent.     (R.  S.  Sec.  1099.) 

Collection  of  such  taxes. 

Sec.  2663.  Immediately  on  the  receipt  of  such  statement,  the  county  treasurer  shall 
collect  such  taxes  and  per  cent,  from  the  person  so  charged,  for  which  services  he  shall 
be  allowed  the  same  fees  as  county  treasurers  for  collecting  delinquent  taxes  by  process, 
to  be  collected  from  the  person  against  whom  such  taxes  are  charged.     (R.  S.  Sec.  1100.) 

Return  of  treasurer  to  whom  account  is  sent. 

Sec.  2664.  For  the  collection  of  all  taxes,  penalties,  and  costs,  mentioned  in  the 
preceding  section,  the  county  treasurers  shall  have  the  same  powers  given  by  any  law  for 
the  collection  of  taxes.  All  taxes  collected  by  any  county  treasurer  pursuant  to  the 
provisions  of  such  section  shall  be  by  him  transmitted,  in  the  safest  and  most  convenient 
way,  to  the  treasurer  of  the  county  to  which  such  taxes  belong.  At  the  same  time  he 
shall  forward  a  statement  to  tne  auditor  of  the  county  of  the  amount  so  collected  and 
from  whom.  If  he  is  unable  to  collect  such  taxes,  he  shall  return  the  original  statement 
to  the  auditor  of  the  county  from  which  it  was  sent,  with  his  official  certificate  why  they 
could  not  be  collected.     (R.  S.  Sec.  1101.) 

The  statement,  "payment  not  teoadered,"  in  the  offlcial  certificate  showing  why  the  tax 
could  not  be  collecteu,  is  not  a  sutlicieint  reason  tor  placing  the  property  on  the  Uehnquem 
list:    Matthews  v.  i-.evvis,   IS  O.   C.   C.   134;   sub  nomme,  Mathers  v.  Liewis,   9  O.   C.   D.   8(3. 

Proceedings  where  delinquent  taxpayer  has  dues  within  the  state. 

.  Sec.  2665.  If  a  person  charged  with  a  tax  has  not  sufficient  property  which  the 
treasurer  can  find  to  distrain  to  pay  such  tax,  but  has  moneys,  or  credits  due,  or  coming 
due  him  from  any  person  within  the  state,  known  to  the  treasurer,  or  if  such  taxpayer  has 
removed  from  the  state  or  county,  and  has  property,  moneys,  or  credits  due,  or  coming  due 
him  in  the  state,  known  to  the  treasurer,  in  every  such  case,  the  treasurer  shall  collect 
such  tax  and  penalty  by  distress,  attachment,  or  other  process  of  law.  He  may  make 
affidavit  that  the  residence  of  such  taxpayer  is  to  him  unknown,  or  that  he  is  not  a  resident 
of  the  county  where  such  property  is  found  or  where  such  debtor  resides,  or  that  such 
taxpayer  has  not  property  in  the  county  sufficient  to  distrain  to  pay  such  tax.  Thereupon 
an  attachment,  with  garnishee  process,  shall  be  issued  and  such  proceedings  had,  and 
such  judgment  rendered  for  taxes,  penalty,  and  costs,  as  are  lawful  in  other  cases  of 
attachments.  If  the  treasurer  serves  upon  any  person  indebted  to  such  taxpayer  a  written 
notice,  stating  the  amount  of  delinquent  tax  and  penalty  due,  such  debtor  may,  after  the 
service  of  such  notice,  pay  such  tax  and  penalty  to  the  treasurer,  whose  receipt  therefor 
shall  be  a  full  discharge  of  so  much  of  the  indebtedness,  as  equals  the  tax  and  penalty  so 
paid.     (R.  S.  Sec.  1102.) 

If  the  county  treasurer  proceeds,  under  this  section,  to  collect  a  tax  in  accordance 
v.'jth  the  provisions  thereof,  he  is  entitled  to  the  five  per  cent  compensation  on  delinquent 
taxes:    Hunter  v.    Borck,   51  O.   S.   320. 

A  statute  which  provides  that  in  an  action  to  enforce  an  assessment,  "a  substantial  defect 
In  the  construction  of  the  improvement  .shall  be  a  complete  defense,"  undoubtedly  applies  in 
an  action  by  the  treasurer  to  collect  such  assessment:    Stone  v.  Viele.  38  O.  S.  314. 

The  county  treasurer  may  not  contract  with  an  attorney  to  collect  delinquent  taxes  on 
real  estate,  or  employ  a  collector  to  collect  delinquent  personal  taxes. 

The  expenditure  of  public  funds  for  such  purpose  would  be  illegal,  and  if  such  expend- 
iture has  been  made  it  is  the  duty  of  the  prosecuting  attorney,  under  provision  of  section  2921, 
G.  C,  to  bring  an  action  in  the  name  of  the  state  to  recover  for  the  use  of  the  county  such 
funds  so  illegally  drawn  from  the  county  treasury.     A.  G.  R.  1915,  p.  2026. 

May  collect  delinquent   tax  charged   to   him. 

Sec.  2666.  If  a  county  treasurer,  on  making  settlement  with  the  county  auditor, 
stands  charged  with  any  tax  which  remains  unpaid,  and  receives  no  credit  therefor  in  such 
settlement,  the  treasurer  may  collect  such  tax  for  his  own  use.  at  any  time  within  one 
year  after  the  settlement,  either  by  distress  and  sale,  or  by  action,  in  his  own  name,  before 
any  justice  of  the  peace  or  court  having  jurisdiction  thereof.     (R.  S.  Sec.  1103.) 


THE   TAX    LAWS    OF   OHIO.  165 

Action   by   treasurer   for   unpaid   taxes    or   assessments. 

Sec.  2667.  When  taxes  or  assessments,  charged  against  lands  or  lots  or  parcels 
thereof  upon  the  tax  duplicate,  authorized  by  law,  or  any  part  thereof,  are  not  paid 
within  the  time  prescribed  by  law,  the  county  treasurer,  in  addition  to  other  remedies 
provided  by  law  may,  and  when  requested  by  the  auditor  of  state,  shall  enforce  the  lien 
of  such  taxes  and  assessments,  or  either,  and  any  penalty  thereon,  by  civil  action  in  his 
name  as  county  treasurer,  for  the  sale  of  such  premises,  in  the  court  of  common  pleas  of 
the  county,  without  regard  to  the  amount  claimed,  in  the  same  wav  mo'rtgage  liens  are 
enforced.     (R.    S.    Sec.    1104.) 

Taxes  levied  under  the  Dow  law  are  a  lien  prior  to  mortgages,  which  antedate  such 
taxes   in  point   of  time  :    Trust  Co.   v.    Stich,    71   O.    S.    459. 

The  state  is  not  liable  for  any  part  of  the  expe,nses  of  a  county  trea.surer  in  cullecung 
taxes,  except  where  the  statute  expressly  creates  such  liability.  Under  this  section  and  i.he 
following  sections  through  G.  C.  §  2673,  the  state  is  not  liable:  state  ex  rel.,  v.  Cappeller, 
39    O.    S.    207. 

An  action  to  enforce  the  lien  of  an  assessment,  commenced  within  six  years  of  the  passage 
of  the  act  authorizing  such  action,  if  such  assessment  shall  so  long  continue  to  be  a  lein  upon 
the  property,    is   not   barred    by   tlie   statute   of   limitations  :    Brenchweli    v.    Drake,    31    O.    S.    ud2. 

That  an  action  to  enforce  an  assessment  for  the  construction  of  a  township  ditch  was 
barreu  in  six  years  after  the  cause  of  action  arose,  under  G.  C.  §  11222,  was  decided  in 
Hartman  v.  Hunter,  56  O.  S.   175. 

Advancement   of   case. 

Sec.  2668.  Upon  the  application  of  the  plaintiff,  the  court  of  common  pleas  shall 
advance  such  causes  on  the  docket,  so  that  they  may  be  first  heard.     (R.  S.  Sec.  1104.) 

Petition  and  evidence. 

Sec.  2669.  Having  made  the  proper  parties,  it  shall  be  sufficient  for  the  treasurer  to 
allege  in  his  petition  that  the  taxes  and  assessments,  or  either,  are  charged  on  the  tax 
duplicate  against  such  premises,  the  amount  thereof,  and  are  unpaid,  and  he  shall  not  be 
required  to  set  forth  in  the  petition  any  other  or  further  special  matter  relating  thereto. 
On  the  trial  a  certified  copy  of  the  entry  on  the  tax  duplicate,  shall  be  prima  facie  evidence 
of  such  allegations  and  of  the  validity  of  such  taxes  and  assessments.     (R.  S.  Sec.  1104.) 

If  the  defendant  admits  that  part  of  the  tax  was  valid,  he  must  allege  in  his  answer, 
the  facts  which  make  the  rest  of  such  tax  illegal  or  such  answer  is  insufficient  as  the  de- 
tense   to  anv   part   of  the  tax  :    Hunter  v.   Austin,   9   O.   C.   C.   583,   6   O.    C.  D.    480. 

A  petition  to  enforce  a  tax  is  good  as  against  demurrer,  unless  it  appears  on  its  face 
that  under  the  existing  laws,  the  property  which  is  listed  for  taxation  is  not  subiect  thereto : 
Scott  V.  Athens,  1  O.  N.  P.  94,  1  O.  D.  (N.  P.)  84.  (A  township  hall  erected  by  a  village 
and  paid    for  by  taxation   was  held  to  be  subject  to   taxation,   if  leased   for   private   purposes.) 

Judgment   and   decree. 

Sec.  2670.  Judgment  shall  be  rendered  for  such  taxes  and  assessments,  or  any  part 
which  the  court  shall  order  such  premises  to  be  sold  without  appraisement.  From  the 
proceeds  of  the  sale  the  costs  shall  be  first  paid,  next  the  judgment  for  taxes  and 
assessments,  and  the  balance  shall  be  distributed  according  to  law.  The  owner  or  owners 
of  such  property  shall  not  be  entitled  to  any  exemption  against  such  judgment,  nor  shall 
any  statute  of  limitations  apply  to  such  action.  When  the  lands  or  lots  stand  charged 
on  the  tax  duplicate  as  forfeited  to  the  state,  it  shall  not  be  necessarj^  to  make  the  state  a 
partv.  but  it  shall  be  deemed  a  party  through  and  represented  by  the  county  treasurer. 
(R.'S.  Sec.  1104.) 

In  an  action  bv  the  county  treasurer  to  collect  personal  taxes,  the  six  years'  period  ot 
limitation  prescribed  by  G.  C.  §  11222,  does  not  apply,  since  such  action,  while  hrnughi 
in  the  name  of  the  treasurer,  is  prosecuted  in  the  interests  of  the  state  and  for  its  benefit ; 
Wasteney   v.    Schott,    58    O.    S.    410    [distinguishing  Hartman    v.    Hunter,    56    O.    S.    17 5. J 

Joindar   of  causes  of   action. 

Sec.  2671.  In  such  proceedings  the  county  treasurer  may  join  in  one  action  all  or 
any  number  of  lots  or  lands,  but  the  decree  shall  be  rendered  severallj'  or  separately,  and 
any  proceedings  may  be  severed  in  the  discretion  of  the  court  for  the  purpose  of  trial, 
error  or  appeal,  where  an  appeal  is  allowed,  and  the  court  shall  make  such  order  for  the 
payment  of  costs  as  shall  be  deemed  equitable  and  proper.     (R.  S.  Sec.  1104.) 

Contract  for  collection  of  unpaid  taxes   or  assessments. 

Sec.  2672.  When  lands  or  lots  or  parcels  thereof,  advertised  for  and  offered  at  both 
delinquent  and  forfeited  tax  sales  and  returned  as  unsold  at  both,  have  become  forfeited 
to  the  state  by  reason  of  the  unpaid  taxes  thereon,  the  county  treasurer  may  contract  with 


1 66  THE   TAX   LAWS   OF   OHIO. 

a  suitable  person  to  collect  the  taxes  or  assessments  thereon  at  a  compensation  deemea 
just  and  proper,  subject  to  the  approval  of  the  county  commissioners,  but  not  to  exceed 
twenty-hve  per  cent,  of  the  amount  collected  and  shall  be  payable  therefrom.  Such 
allowances  stiall  be  apportioned  ratably  by  tlie  county  auditor,  among  the  funds  entitled  to 
share  in  the  distribution  of  such  taxes,  and  the  expense  of  collection  under  the  contract 
shall  be  borne  by  the  person  so  contracting,  who  may  proceed  under  this  and  the  preceding 
sections,  or  as  otherwise  provided  by  law.     (R.  S.  Sec.  11U4.J 

« 

Collection   when   treasurer   fails   to   enforce   lien. 

Sec.  2673.  When  requested  so  to  do  by  the  auditor  of  state,  if  a  county  treasurer 
refuses  or  neglects  to  enforce  a  lien  for  such  taxes  and  assessments,  or  either,  and  penalty 
thereon,  by  civil  action  as  hereinbefore  provided,  the  auditor  of  state  may  direct  the 
prosecuting  attorney  of  the  county  to  enforce  such  lien,  in  a  civil  action  in  the  name  of 
the  state.  Such  suit  shall  be  brought  and  prosecuted  as  hereinbefore  provided.  For  such 
services  the  prosecuting  attorney  shall  be  allowed  by  the  county  commissioners  from  the 
amount  collected  not  to  exceed  twenty-five  per  cent,  thereof.  The  expense  of  such 
collection  shall  be  borne  by  the  prosecuting  attorney,  and  all  allowances  shall  be 
apportioned  ratably  by  the  county  auditor,  among  all  the  funds  entitled  to  share  in  the 
distribution  of  such  taxes.     (R.  S.  Sec.  1104.) 

How   treasurer  to  collect  delinquent  personal   tax. 

Sec.  5697.  When  personal  taxes  stand  charged  against  a  person,  and  are  not  paid 
within  the  time  prescribed  by  law  for  the  payment  of  such  taxes,  the  treasurer  of  such 
county,  in  addition  to  any  other  remedy  provided  by  law  for  the  collection  of  personal 
taxes,  shall  enforce  the  collection  thereof  by  a  civil  action  in  the  name  of  such  treasurer 
against  such  person  for  the  recovery  of  such  unpaid  taxes.  It  shall  be  sufficient,  having 
made  proper  parties  to  the  suit,  for  the  treasurer  to  allege  in  his  bill  of  particulars  or 
petition  that  the  taxes  stand  charged  upon  the  duplicate  of  the  county  against  such  person, 
that  they  are  due  and  unpaid,  and  that  such  person  is  indebted  in  the  amount  appearing  to 
be  due  on  the  duplicate,  and  the  treasurer  need  not  set  forth  any  other  or  further  special 
matter  relating  thereto.  The  tax  duplicate  shall  be  prima  facie  evidence  on  the  trial  of 
the  action,  of  the  amount  and  validity  of  the  taxes  appearing  due  and  unpaid  thereon,  and 
of  the  non-payment  thereof,  without  setting  forth  in  his  petition  any  other  or  further 
special  matter   relating  thereto.     (R.    S.   Sec.  2859.) 

This  section  applies  only  where  the  taxes  have  not  been  paid  in  conformity  with  the 
requirements  of  the  statute:    Miller  v.   Bank,  46  O.  S.   424. 

This  section  gives  a  remedy  to  the  treasurer  to  proceed  by  civil  action  in  which  the  de- 
fendant is  given  an  opportunity  to  make  a  defense  at  law,  and  to  have  trial  by  jury  :  Grether 
v.   Wright,   75   Fed.   742,   23   C.   C.  A.    498,   10   O.   F.   D.   49,   37   Bull.    63. 

The  action  by  the  county  treasurer  for  the  collection  of  delinquent  personal  taxes  author- 
ized by  this  section,  must  be  for  taxes  standing  charged  on  the  duplicate  of  the  current 
year,   or   the   delinquent    duplicate  :    Hull   v.   Alexander,    69    O.    S.    75. 


It  is  the  duty  of  the  treasurer  to  institute  an  action  for  the  collection  of  delinquent 
taxes  promptly  when  such  taxes  are  those  entered  upon  the  duplicate.  Action  may  be  brought 
for  the  collection  of  all  omitted  taxes  for  the  current  year,  but  no  more,  unless  there  was  a 
false  return,  in  which  case  the  action  may  be  brought  for  the  omitted  taxes  for  preceding 
years:     Bridge  Co.  v.  Yost,   22  O.   C.  C.   376,   12   O.  C.  D.   448. 

If  the  duplicate  does  not  show  that  the  auditor  has  made  the  entry  required  by  G.  C. 
§  5694,   a  penalty  cannot  be  added  to  thei  delinquent  taxes:    Lee   v.   Sturges,    46   O.   S.   153. 

Where  suit  is  brought  by  the  county  treasurer  under  favor  of  this  section,  to  enforce 
the  collection  of  personal  taxes  which  stand  charged  upon  the  duplicate  in  the  name  of  the 
person  against  whom  such  suit  is  instituted,  the  board  of  county  commissioners  is  without 
authority  to  compromise  or  settle  such  suit  or  to  remit  or  release,  in  whole  or  in  part,  the 
taxes   sued   for :     Peter   v.    Parkinson,    83    O.    S.    36. 


The  rule  that  statutes  of  limitation  do  not  run  again.st  the  state  unless  it  is  expressly  so 
provided,  is  applicable  in  actions  where  the  state,  though  not  a  party  to  the  record,  is  the 
real  party  in  interest:  Wasteney  v.  Schott,  58  O.  S.  410  [affirming  Schott  v.  Wasteney,  13 
O.   C.   C.    339,   7   O.   C.   D.    222]. 

Where,  before  the  accruing  of  a  cause  of  action,  a  party  procures  tlie  allowance  of  an 
injunction  restraining  the  commencement  of  an  action  upon  such  cause,  and  its  cointinuance 
in  force  until  the  period  allowed  by  the  statute  of  limitations  for  commencing  such  action  has 
expired,  such  party  will  not,  after  such  injunction  has  been  dissolved,  because  wrongfully 
obtained,  be  permitted  in  a  court  of  equity  to  plead  the  statute  of  limitations  as  a  bar  to 
such   action :    Treasurer   v.    Martin,   50    O.    S.    197. 

\ 

Judgment   shall  be  rendered. 

Sec.  5698.  On  the  trial  of  the  action  provided  in  the  next  preceding  section,  if  it  is 
found,  that  such  person  is  indebted,  judgment  shall  be  rendered  in  favor  of  the  treasurer 


THE   TAX    LAWS    OF   OHIO.  167 

prosecuting  the  action  as  in  other  cases.  The  judgment  debtor  shall  not  be  entitled  to  the 
benefit  of  the  laws  for  stay  of  execution  or  exemption  of  homestead,  or  other  property, 
from  levy  or  sale  on  execution  in  the  enforcement  of  such  judgment.     (R.  S.  Sec.  2859.) 

Only  the  amount  of  the  tax  and  penalty,  without  interest  for  the  time  prior  to  the  ren- 
dition of  the  judgment  can  be  recovered  In  a  proceeding  under  this  and  the  preceding  sections: 
Bridge  Co.   v.   Mayer,   31   O.   S.   317. 

Expenses  which  are  reasonably  incurred  as  attorney's  fees  by  the  county  treasurer  in 
prosecuting  suits  under  this  and  the  preceding  sections  must  be  allowed  by  the  county  com- 
missioners :    State,    ex   rel.,   v.    Commissioners,    26    O.    S.    364. 

The  attorney  who  has  mamtained  the  action  provided  for  by  this  and  the  preceding 
section,  and  who  has  collected  a  judgment  in  favor  of  the  treasurer  cannot  deduct  his  fees 
and  expenses  from  the  proceeds  of  such  judgment ;  but  the  entire  amount  of  such  judgment 
must  be  paid  into  the  county  treasury  and  disbursed  only  upon  the  warrant  of  the  auditor: 
Mengert    v.    Printing   Co.,    50    Bull.    414. 

I 


CHAPTER  THIRTY-SEVEN. 

COLLECTION  OF  TAXES.    (Continued.) 


MISCELLANEOUS.  Section 

Section  5687. 

5671.         When    lien    of    state    for    taxes    at-  5688. 

5674.  Collection      of      tax      of      transient  5689. 

trader. 

5675.  Agent  of  express  or  telegraph  com-  5690. 

pany  to  pay  taxes  thereof. 

5676.  Unlawful   to   act   as   agent,   etc.,   for  5691. 

certain  companies  when  taxes  are 

unpaid.  5692. 

5677.  Railroad    company   shall    not   trans- 

port  anything  for  sucli   company.  5693. 

5680.  Owner   of  life  estate  guardian,   etc., 

to   pay   tax.  5699. 

5681.  Payment   of  taxes  onl   land ;   agents  5700. 

and   attorneys. 

5682.  Payment     by     other     person     than  5701. 

owner. 

5683.  Lien  for  such  payment.  5702. 

5684.  Guardian's  liability  for  neglect. 

5685.  Executors  same.  5703. 

5686.  Agents   and  attorneys  same. 


Lien   on   land   for  money    advanced. 
Liability   of   tenants   in   dower,    etc., 

for  neglect. 
Lien,    etc.,    for    taxes    paid    by    lien 

holder. 
Rights    of    joint    owner    paying    his 

portion   of  tax. 
Persons     not     paying    liable     as     if 

partition    had    not    been    made. 
Lands    sold    at    judicial    sale ;    how 

tax   on  same  paid. 
Part  owner  shall  have  lien  for  tax, 

when. 
Auditor  shall   ascertain   amount. 
County      officer      allowed      counsel, 

when. 
County    solicitor   to    attend    to    such 

suits. 
Abstract    of    duplicate,    etc.,    trans- 
mitted  to   auditor   of  state. 
Abstract   of   personal    property. 


When  Hen  of  state  for  taxes  attaches. 

Sec.  5671.  The  lien  of  the  state  for  taxes  levied  for  all  purposes,  in  each  year,  shall 
attach  to  all  real  property  subject  to  such  taxes  on  the  day  preceding  the  second  Monday 
of  April,  annually,  and  continue  until  such  taxes,  with  any  penalties  accruing  thereon,  are 
paid.  All  personal  property  subject  to  taxation  shall  be  liable  to  be  seized  and  sold  for 
taxes.  The  personal  property  of  a  deceased  person  shall  be  liable,  in  the  hands  of  an 
executor  or  administrator,  for  anv  tax  due  on  it  from  the  testator  or  intestate.  (R.  S. 
Sec.  2838.) 

Taxes  and  penalties  on  additions  disclosed  by  inventory  of  estate  have  priority  over  debts, 
see  G.  C.  §  10662. 

Bv  virtue  of  this  section,  the  lien  of  the  state  for  taxes  is  paramount  to  all  other  liens  : 
Trust  Co.   v.   Root,   72  O.   S.   535. 

Liens  which  are  valid  under  the  laws  of  Ohio  have  equal  validity  and  priority  under 
bankruptcv  proceedings;  and  the  lien  of  the  state  for  taxes  is  prior  to  all  other  liens:  In 
the  matter  of  O'Connor,   95   Fed.    943,   11   O.   P.   D.   458. 

Taxes  on  real  property^  in  Ohio  becomes  a  lien  on  the  day  preceding  the  second  Monday 
in  Anril  in  each  year ;  and  when  the  amount  of  the  taxes  is  subsequently  determined,  such 
assessment  relates  back  to  thei  date  at  which  such  taxes  become  a,  lien  :  Loomis  v.  Von 
Phul,   2   O.   N.   P.    (N.  S.)    423,   15   O.   D.    (N.  P.)    37. 


Taxes  become  a  lien  on  real  property  on  the  first  moment  of  the  day  preceding  the 
second  Monday  in  Anril  ;  and  the  trustees  of  a  decedent  who  died  on  that  day  becomes  liable 
therefor:      Estate   of  O'Brien,    2   O.   N.   P.    (N.  S.)    421. 

Taxes  due  upon  real  property  are  a  personal  debt  of  the  person  in  whose  name  the 
lands  are  listed  when  the  taxes  accrue,  unless  such  lands  are  not  the  property  of  such  person 
and  are  erroneously  charged  in  his  name  for  taxation  ;  in  addition  to  being  a  lien  upon  such 
real   property:     Creps  v.    Baird,   3   O.    S.    278. 

The  state  has  a  lien  upon  all  land  which  is  not  exempt  from  taxation  ;  which  lien  is 
perpetual,  and  which  cannot  be  affected  by  sale,  conveyance,  transfer,  or  lapse  of  time :  ana 
it  can  be  removed  only  bj'  the  pa.vment  of  all  taxes,  penalty  and  interest  due  upon  the  land  : 
Monroe  v.  Lessee  of  Morris,  7  O.    (pt.   1)    262. 


"V\Tiere  a  deed  of  conveyance,  with  a  covenant,  that,  at  the  time  of  the  ensealing  and 
execution  thereof,  the  premises  are  clear  and  free  of  all  incumbrances  whatever,  is  executed 
subsequent  to  the  day  fixed  by  the  statute  when  the  lien  of  the  state  for  the  taxes  of  the 
current  year  attaches,  such  lien  is  an  incumbrance  within  the  scope  of  the  covenant,  and 
for   which    an   action   on   the   covenant    will   lie  :      Long  v.    Moler,    5    O.    S.    272. 

While  this  section  fixes  the  date  in  each  year  at  which  the  lien  for  taxes  attaches,  it  does 
not  prevent  levies  being  made  later  in  the  year,  and  put  on  the  duplicate  of  the  year.  State  v. 
Roose.    90   O.    S.    34  5. 

Under  the  present  state  of  the  statutes,  the  tax  against  real  estate  is  a  right  in  rem, 
and  can  only  be  satisfied  by  the  state  by  action  against  the  land  itself,  regardless  of  the  owner- 
ship of  the  land.     A.  G.  R.  1912,  p.  1444. 

Collection  of  tax  of  transient  trader. 

Sec.  5674.  When  the  county  auditor  certifies  to  the  county  treasurer  the  amount  of 
tax  assessed  upon  a  return  made  by  or  for  a  transient  trader,  under  chapter  three  of  this 

(168) 


THE   TAX    LAWS    OF   OHIO.  169 

title,  the  treasurer  shall  forthwith  enter  it  upon  the  duplicate  and  notify  such  trader  of 
the  amount  assessed.  If  he  neglects  or  refuses  to  pay  the  amount  within  twenty-four 
hours  after  receiving  such  notice,  the  treasurer  shall  collect  it  hy  any  process  or  proceeding 
authorized  in  a  case  of  delinquent  personal  property  tax.     (R.  S.  Sec.  2841.) 

Agent  of  express  or  telegraph  company  to  pay  taxes  thereof. 

Sec.  5675.  The  agent  of  an  express  or  telegraph  company  shall  retain  in  his  hands  and 
pay  to  the  county  treasurer,  the  amount  of  all  taxes  assessed  against  such  company.  In 
default  of  such  payment,  the  treasurer  shall  collect  the  tax  as  in  other  cases  of  delinquent 
personal  property  tax.  When  there  is  more  than  one  such  agent  of  the  same  company  in 
one  county,  the  agent  thereof  in  the  principal  city,  or  village  of  such  county,  may  assume 
the  payment  of  such  tax,  and  upon  so  doing,  the  other  agents  in  the  county  shall  not  be 
required  to  retain  funds  to  pay  the  tax.     (R.  S.  Sec.  2842.) 

Where  a  corporation  is  assessed  on  its  gross  receii^ts,  and  pays  such  assessment  to  avoid 
the  penalties  and  disabilities  incurred  by  a  refusal  to  pay,  but  under  protest,  and  after 
notifymg  tlie  treasurer  that  an  action  would  be  brought  to  recover  back ;  such  payment  is 
not  \olunlary,  and  an  action  may  be  maintained  to  recover  back  the  amount  so  paid,  if  the 
tax   is   illegal  :      Telegraph    Co.   v.   Mayer,    28    O.    S.    521. 

Unlawful  to  act  as  agent,  etc.,  for  certain  companies  when  taxes  are  unpaid. 

Sec.  5676.  If  the  taxes  assessed  against  an  express,  telegraph,  telephone,  or  insurance 
company,  in  any  county  in  this  state,  remains  due  and  unpaid  to  the  treasurer  of  the 
county,  for  twenty  days  after  the  time  provided  by  law  for  the  payment  thereof,  no  person 
or  corporation  shall  act  as  agent,  or  transact  any  business  for  such  company  so  in 
default,  until  the  tax,  interest,  and  penalty  are  paid.     (R.  S.  Sec.  2843.) 

A  payment  to  the  county  treasurer,  by  an  express  company,  of  an  illegal  tax  on  its 
gross  receipts  from  interstate  business,  under  protest,  and  with  notice  of  an  intention  to 
bring  action  to  recover  back  the  amount  paid,  is  an  involuntary  payment  when  made  to 
avoid  the  penalties  imposed  by  this  section,  and  an  action  may  be  "maintained  to  recover  back 
the  amount  so  paid.  Sucli  payment  of  the  illegal  tax,  under  protest  and  with  notice,  becomes 
involuntary  by  reason  of  the  danger  of  destruction  to  the  defaulting  company's  business, 
chrough  the  refusal  of  others  to  convey  or  carry  packages,  parcels,  or  merchandise,  for  the 
company,  on  account  of  the  statutory  penalties  for  conveying  the  same :  Ratterman  v.  Ex- 
press Co.,   49   O.   S.    608. 

Railroad  company  shall  not  transport  anything  for  such  company. 

Sec.  5677.  After  the  default  in  payment  of  taxes  named  in  the  ne.xt  preceding  section, 
a  railroad  company  which,  directly  or  indirectly,  conveys  or  carries  for  such  defaulting 
express,  telegraph,  telephone,  or  insurance  company,  a  package  of  money,  merchandise,  or 
other  articles,  or  transmits  a  telegraphic  message,  after  having  notice  of  such  default,  for 
each  offense,  shall  forfeit  and  pay  a  sum  equal  to  tlie  amount  of  such  tax  due  and  unpaid, 
with  the  interest  and  penalty  thereon,  to  be  recovered  by  an  action  in  the  name  of  the 
state,  in  the  county  where  the  tax  is  assessed,  with  costs  of  suit.     (R.  S.  Sec.  2843.) 

Owner  of  life  estate,  guardian,  etc.,  to  pay  tax. 

Sec.  5680.  Each  person  shall  pay  tax  for  the  lands  or  town  lots  of  which  he  is  seized 
for  life,  or  in  dower,  or  which  he  has  care  of  as  guardian  or  executor.  He  shall  also  pay 
tax  for  the  lands  or  town  lots  which  he  has  care  of  as  agent  or  attorney,  if  he  has 
suflficient  funds  of  the  principal  in  his  hands.     (R.  S.  Sec.  2845.) 

This  section  shows  that  the  intention  of  the  legislature  was  to  confer  uiion  the  guardian 
the  control  of  the  estate  of  his  ward  for  the  purpose  of  taxation  ;  and  to  hold  the  guardian 
liable  to  the  ward  for  the  abuse  of  such   power:     Campbell  v.   Park,    32  O.   S.   544. 

This  section  is  cited  to  show  that  a  widow  is  bound  to  pay  taxes  upon  the  lands  which 
she  holds  as  dower;  and  accordingly  if  dower  is  set  off  to  her  in  unimproved  woodland,  she 
may  sell  timber  therefrom  for  the  purpose  of  raising  money  to  pay  such  taxes :  Crockett  v. 
Crockett,   2  O.   S.   181. 

Payment  of  taxes  on  land;   agents  and  attorneys. 

Sec.  5681.  Eacli  person  holding  lands  shall  pay  the  tax  assessed  thereon  each  year, 
but  an  agent  or  attorney  shall  not  be  required  to  pay  such  taxes,  unl<";s  sufficient  money 
of  his  principal  is  in  his  hands  to  pay  them.     (R.  S.  Sec.  2847.) 

If  land  has  been  conveyed  by  a  perpetual  lease,  and  the  lessee  has  not  entered  into  a 
covenant  to  pay  taxes,  and  the  lessee  has  constructed  improvements  upon  such  real  property 
whereby  the  valuation  thereof  for  taxation  is  increased,  he  is  bound  to  pay  such  proportion 
of  the  taxes  as  is  due  to  such  increase  in  valuation  :  Joslyn  v.  Spellman,  9  Dec.  Rep.  258,  12 
Bull.   7. 

This  section  together  with  G.  C.  §  §  5682  and  5683  are  cited  to  show  tliat  while  taxes 
are  levied  and  assessed  upon  property,  they  are  also  a  personal  obligation  of  the  owner  of 
such  property,  which  he  is  legally  liable  to  pay.  Accordingly  if  the  owner  of  a  fee  ha.s  granted 
an  estate  in  the  second  story  of"  the  building,   and  such  owner  of  the  fee  is!  under  a  perpetual 


170  THE   TAX    LAWS   OF   OHIO. 

covenant  to  rebuild  in  case  of  fire  or  other  casualty,  the  lessee  to  have  the  same  rights  in 
the  new  building  as  in  the  old,  the  interest  and  the  estate  of  the  lessee  is  taxable  in  his 
name,  if  such  appears  by  the  terms  of  the  lease  to  have  been  the  intention  of  the  parties  :  Cin- 
cinnati College  V.  Yeatman,  30  O.  S.  276. 

Payment  by  other  person  than  owner.  ' 

Sec.  5682.  Each  person  owning  lands,  may  authorize  or  consent  to  the  payment  by 
another,  of  the  taxes  levied  upon  such  lands.  A  person  so  paying  such  taxes  shall  first 
obtain  from  the  owner  or  owners  of  such  lands  a  certificate  of  authority  to  pay  them, 
signed  in  the  presence  of  two  witnesses,  and  acknowledged  before  an  officer  authorized  to 
administer  oaths.  Such  certificate  shall  contain  an  accurate  description  of  the  property  as 
shown  by  the  tax  duplicate,  the  amount  of  the  taxes  levied  thereon,  the  year  for  which 
they  were  levied,  the  name  of  the  person  authorized  to  pay  them,  and  the  date  of  the 
payment  thereof.     (R.  S.  Sec.  2847.) 

Lien  for  such  payment. 

Sec.  5683.  The  person  so  paying  such  taxes,  within  ten  days  from  the  date  of  the 
payment  thereof,  shall  file  such  certificate  in  the  office  of  the  county  recorder  for  record. 
When  the  certificate  has  been  filed  the  amount  thereof  with  interest  at  eight  per  cent,  per 
annum  from  the  date  of  the  payment  of  such  tax,  shall  become  a  lien  upon  such  real 
estate  in  preference  to  all  liens  thereafter  attaching  to  the  property  and  in  preference  to 
all  pre-existing  liens  the  holders  of  which  have  executed  and  acknowledged  such  certificate 
of  authority."  The  money  so  paid,  with  the  interest  thereon,  may  be  recovered  by  action 
for  money  paid  to  his  use  against  the  person  legally  liable  for  the  payment  of  the  tax. 
Such  action  may  be  brought  by  the  person  so  paying  the  tax,  at  any  time  after  the  expiration 
of  one  year  from  the  date  of  the  payment  thereof.  The  certificate,  so  filed  with  the 
recorder,  shall  be  recorded  and  cancelled,  in  like  manner  as  mortgages  on  real  estate,  in  a 
book  to  be  separately  kept  and  indexed  by  him  for  that  purpose,  and  the  recorder  shall 
receive  such  fees  as  are  prescribed  by  law  for  recording  real  estate  mortgages.  (R.  S. 
Sec.  2847.) 

Guardian's  liability  for  neglect. 

Sec.  5684.  Each  person  holding  lands  as  guardian,  neglecting  or  refusing  to  list  or 
pay  the  taxes  thereon,  in  manner  aforesaid,  shall  be  liable  to  his  ward  or  wards  for  any 
damage  he  may  have  sustained  by  such  neglect  or  refusal.     (R.  S.  Sec.  2848.) 

Executors. 

Sec.  5685.  Each  person  being  seized  or  having  the  care  of  lands,  as  executor,  and 
neglecting  or  refusing  to  pay  the  taxes  thereon,  in  manner  aforesaid,  shall  be  liable  to  the 
devisee  or  devisees  of  the  person  whose  excutor  he  is,  for  any  damage  occasioned  by  such 
neglect.     (R.  S.  Sec.  2849.) 

Agents  and  attorneys. 

Sec.  5686.  Each  person  having  the  care  of  lands,  as  agent  or  attorney,  having  funds 
of  the  principal  in  his  hands,  neglecting  or  refusing  to  pay  the  taxes  on  such  lands,  shall  be 
liable  to  his  principal  for  any  damage  such  principal  may  have  sustained  by  such  neglect  or 
refusal.     (R.  S.  Sec.  2850.) 

Lien  on  land,  etc.,  for  money  advanced. 

Sec.  5687.  Each  attorney,  agent,  guardian,  or  executor,  seized  or  having  the  care  of 
lands,  who  is  subjected  to  any  trouble  or  expense  in  paying  the  taxes  thereon,  or  advances 
his  own  money  for  listing  or  paying  the  taxes  thereon,  shall  be  allowed  a  reasonable 
compensation  for  the  time  spent,  the  expenses  incurred,  and  money  advanced,  which  shall 
be  a  just  charge  against  the  person  for  whose  benefit  it  was  advanced.  (     R.  S.  Sec.  2851.) 


If  the  cestui  que  trust  has  paid  taxes  upon  the  real  property  in  which  he  has  an  equitable 
interest,  such  taxes  are  a  lien  upon  the  land  and  may  be  paid  out  of  the  trust  fund  :  Gary 
v.   May,   16  O.   66. 

Liability  of  tenants  in  dower,  etc.,  for  neglect. 

Sec.  5688.  If  any  person,  seized  of  lands  in  dower  or  for  life,  neglects  to  pay  the 
taxes  thereon,  so  that  such  lands  are  sold  for  the  payment  thereof,  and  within  one  year 
after  such  sale  does  not  redeem  them,  according  to  law,  he  shall  forfeit  to  the  person  or 
persons  next  entitled  to  such  lands  in  remainder  or  reversion,  all  the  estate  which  he  has 
in  such  lands.     The  remainder  man  or  reversioner  may  redeem  the  lands  in  like  manner 


THE   TAX   LAWS   OF   OHIO.  I7I 

as  other  lands  are  redeemed  after  haying  been  sold  for  taxes.  The  person  so  neglecting 
shall  be  liable  to  the  persons  next  entitled  to  the  estate  for  all  damages  such  persons  have 
sustained  by  such  neglect.     (R.  S.  Sec.  2852.) 

The  forfeiture  of  the  life  estate  herein  provided  for  Is  valid  and  constitutional  :  Mc- 
Millan V.   Robbins,    5   O.   28. 

The  tax   laws    whicli   exact   forfeitures  are   regarded   as   penal   laws    in    f)hio,    and    must    be 
.construed  strictly:     Mathers  v.   Bull,   6   O.   N.  P.   45,   9   O.   D.    (N.  P.)    408. 

No  forfeiture  of  the  estate  of  a  life  tenant  accrues,  under  this  section,  from  the  failure 
of  the  tenant  to  pay  the  taxes  on  the  land,  in  consequence  of  which  the  land  is  sold  at 
delinquent  tax  sale,  where,  by  reason  of  errors  or  irregularities  in  levying  the  tax  or  in 
making  the  sale,  no  valid  deed  can  be  made  by  the  auditor  to  the  purchaser  at  the  tax 
sale:     Estabrook  v.  Royon,   52  O.   S.   318. 

If  forfeiture  of  a  lease  has  been  incurred  by  reason  of  a  breach  of  a  covenant  to  pay 
taxes,  and  such  breach  is  not  willful  and  is  not  the  result  of  gross  negligence  and  no  demand 
has  been  made  by  "the  lessor  prior  to  such  forfeiture,  equity  will  relieve  against  such  forfeiture  : 
Eichenlaub  v.  Neil,  10  O.  C.  C.  427,  6  O.  C.  D.  567  [affirmed,  without  report,  Neil  v.  Bichen- 
laub,   56  O.   S.   782J. 


In  Clason  v.  Ward,  1'  O.  N.  P.  218.  1  O.  D.  (N.  P.)  192,  it  was  said  that  a  dower  right 
■was  not  forfeited  under  this  section,  until  the  land  was  sold  and  one  year  thereafter  had 
expired,   but  that  it   was   immaterial   whether  the   sale  was  valid   or  not. 

The  purchaser  of  an  estate  in  remainder  at  a  sale  on  foreclosure  of  a  mortgage  upon  the 
estate,  made  subject  to  the  life  estate  on  which  the  remainder  is  limited,  cannot  claim  a 
forfeiture  of  the  life  estate  from  the  sale  of  lands  at  delinquent  tax  sale,  and  a  failure  to 
redeem  within  the  time  prescribed  by  this  section,  where  the  omission  occurred  prior  to  the 
foreclosure,  and  there  is  nothing  to  show  but  that  the  forfeiture  was  waived  by  the  mort- 
gagor:    Chaffee  v.  Foster,  52  O.  S.  358. 

In  Anderson  v.  Messenger,  158  Fed.  250,  85  C.  C.  A.  468,  16  O.  F.  D.  134,  it  was  said 
that  the  interest  of  a  life  tenant  cannot  be  forfeited  for  failure  to  pay  assessments  for  local 
improvements. 

Lien,  etc.,  for  taxes  paid  by  lien  holder. 

Sec.  5689.  A  person  having  a  lien  upon  real  estate  may  pay  the  taxes  which  are  a  lien 
thereon,  and  the  amount  so  paid,  from  the  time  of  payment,  shall  be  a  lien  upon  such  real 
estate  in  preference  to  all  other  liens.  The  money  so  paid  may  be  recovered  by  action  for 
money  paid  for  his  use  against  the  person  or  persons  liable  for  the  payment  of  the  taxes. 
(R.  S.  Sec.  2853.) 

If  the  taxes  appear  to  have  been  assessed  legally  upon  the  duplicate,  and  the  mortgagee, 
without  knowledge  that  such  taxes  are  in  fact  illegal,  has  paid  the  same  to  protect  his  lien, 
the  mortgagee  may  enforce  his  lien  against  the  owner  of  the  property  for  the  full  amount 
paid  by  him,  and  the  owner  of  such  property  can  recover  the  illegal  or  excessive  amount 
thereof"  from  the  county  :     Bates  v.   Peoples  Association,   42   O.   S.    655. 

If  the  property  is  sold  under  this  section,  a  lienholder  cannot  stand  by,  see  the  property 
sold  so  as  to  impose  a  penalty,  and  then  acquire  title  by  an  assignment  of  the  certificate.  He 
should  pay  the  taxes  and  then  recover  the  amount  of  such  payment  and  the  amount  for  which 
the  certificate  calls  for.  with  simple  interest,  and  without  penalty  thereon  :  Insurance  Co.  v. 
Morrow,  16  O.  C.  C.  351,  8  O.  C.  D.  419  [affirmed,  without  report.  Morrow  v.  Insurance  Co., 
61   O.  S.   661.] 

Rights  of  Joint  owner  paying  his  portion  of  tax. 

Sfx.  5690.  When  a  tract  of  land  is  owned  by  two  or  more  persons,  as  joint  tenants, 
co-partners,  or  tenants  in  common,  and  one  or  more  of  them  has  paid  the  tax,  or  tax  and 
penalty,  charged  or  chargeable  on  his  or  their  proportion  of  sucli  tract,  and  one  or  more 
of  those  remaining  has  failed  to  pay  his  or  their  proportion  of  the  tax,  or  tax  and  penalty, 
charged  or  chargeable  on  said  land,  and  partition  of  the  land  is  made  between  them,  the  tax 
and  penalty,  so  paid,  shall  be  deemed  to  have  been  paid  on  the  proportion  of  such  tract,  set 
off  to  the  person  or  persons,  who  paid  his  or  their  proportion  of  the  tax,  or  tax  and 
penalty.     (R.  S.  Sec.  2854.) 

"^Tiere  a  person  seized  of  lands  as  tenant  In  dower,  neglects  to  pay  the  taxes  thereon  so 
long  that  thev  are  sold  for  the  pavment  of  taxes,  if  one  of  several  tenants  in  common  of  the 
remainder  in  "fee  of  such  lands  pui-chase  the  lands  at  the  tax  sale,  the  purchase  will  be  held 
to  inure  to  the  beneJfit  of  all  the  cotenants  in  remainder.  The  tenant  in  common  so  pur- 
chasing will  be  entitled  to  contribution  from  his  cotenants  toward  the  cost  and  expense  in- 
curred in  the  purchase  of  the  tax  title  :     Clark  v.  Lindsey,   47   O.   S.   437. 

Persons  not  paying,  liable  as  if  partition  had  not  been  made. 

Sec.  5691.  Such  person  or  persons  so  paying  the  tax,  or  tax  and  penalty,  shall  hold  the 
proportion  of  such  tract,  so  set  off  to  him  or  them,  free  from  the  residue  of  the  tax,  or  tax 
and  penalty  charged  on  the  tract  before  partition.  The  proportion  of  the  tract  set  off  to 
the  person  or  persons  who  has  not  paid  his  or  their  proportion  of  the  tax.  or  tax  and 
penalty,  shall  be  charged  with  the  portion  of  the  tax.  or  tax  and  penalty,  remaining  unpaid, 
in  like  manner  as  if  partition  had  been  made  before  the  tax.  or  tax  nnd  penalty,  had  been 
assessed,  and  the  proportion  of  the  tract,  originally  listed  for  taxation,  in  the  name  or 
names  of  the  delinquent  person  or  persons.     (R.  S.  Sec.  2854.) 


172  THE   TAX    LAWS    OF   OHIO, 

How  tax  on  lands  sold  at  judicial  sale  paid. 

Sec.  5692.  When  land  so  held  by  tenants  in  common  are  sold  upon  proceedings  in 
partition,  or  taken  by  the  election  of  any  of  the  parties  to  such  proceedings,  or  real 
estate  is  sold  at  judicial  sale,  or  by  administrators,  executors,  guardians,  or  trustees,  the 
court  shall  order  the  taxes  and  penalties,  and  the  interest  thereon  against  such  lands,  to 
be  discharged  out  of  the  proceeds  of  such  sale  or  election.     (R.  S.  Sec.  2854.) 

Until  the  levy  of  taxes  is  made  upon  the  duplicate,  or  until  it  can  be  made,  no  order  can 
be  made  rif^htfuUy  to  discharge  such  taxes  out  of  the  proceeds  of  a  judicial  sale :  Hogrlen 
V.  Cohan,  30  O.  S.'  436. 

If  real  estate  is  sold  at  judicial  sale,  or  by  administrators,  executors,  guardians  or  trus- 
tees, on  or  after  the  first  day  ot  October,  and  taxes  stand  legally  charged  upon  the  tax  dupli- 
cate aarainst  such  real  estate,  such  taxes,  together  with  any  penalty  and  interest  thereon  at 
the  time  of  such  sale  may,  under  this  section,  be  ordered  to  be  discharged  out  of  the  proceeds 
of  such  sale  :  Creps  v.  Baird,  3  O.  S.  277  ;  Ketcham  v.  Fitch,  13  O.  S.  201  ;  Hoglen  v.  Cohan, 
30   O.   S.   436. 

Under  this  section  it  is  the  dutv  of  the  court  in  judicial  sales  to  order  the  taxes  to  be 
paid  out  of  the  proceeds  thereof:  Scheid  v.  Scheid,  5  O.  D.  (N.  P.)  559;  see,  to  the  same 
effect,   Sandheger  v.  Brewing  Co.,   6   O.   N.  P.   410,   8   O.  D.    (N.  P.)    592. 


Installments  which  are  properly  entered  upon  the  annual  county  duplicate  should  be 
collected  the  same  as  other  taxes,  and  in  case  of  a  judicial  sale  of  real  estate,  or  a  ?aie  by 
administrators,  executors,  guardians  or  trustees,  made  after  the  last  day  of  September  in  any 
year,  such  installments  as  stand  unsatisfied  upon  such  duplicate  should  be  paid  out  of  the  pro- 
ceeds of  such  sale,  as  provided  as  to  other  taxes  in  this  section:  Makley  v.  Wliitmore,  61 
O.  S.  587. 

This  section  does  not  apply  to  assessments  for  local  improvements  made  by  municipal 
corporations :  Cincinnati  v.  Lingo,  13  O.  C.  C.  334,  7  O.  C.  D.  356  [affirmed,  without  report, 
Cincinnati  v.    Sterritt,    57    O.    S.   654.1 

When  part  owner  shall  have  lien  for  tax. 

Sec.  5693.  A  part  owner,  paying  the  tax  on  the  whole  tract  or  tracts  of  which  he  is 
a  part  owner,  shall  have  a  lien  oil  the  shares  or  parts  of  the  other  part  owner  for  the  tax 
paid  in  respect  to  their  shares  or  parts,  which,  with  interest  thereon,  he  shall  be  entitled 
to  receive  on  sale  or  partition  of  such  lands,  and  the  collection  of  which,  with  interest 
may  enforce  as  any  other  Hen  or  charge.     (R.  S.  Sec.  2854.) 

Auditor   shall  ascertain  amount. 

Sec.  5699.  The  county  auditor  shall  carefully  ascertain  the  net  amount  of  taxes 
collected  for  each  particular  purpose.     (103  v.  522.    R.  S.  Sec.  2861.) 

When  county  officer  allow^ed  counsel. 

Sec.  5700.  When  an  action  has  been  commenced  against  the  county  treasurer,  county 
auditor,  or  other  county  officer,  for  performing  or  attempting  to  perform,  a  duty  authorized 
or  directed  by  statute  for  the  collection  of  the  public  revenue,  such  treasurer,  auditor,  or 
other  officer,  shall  be  allowed  and  paid  out  of  the  county  treasury  reasonable  fees  of 
counsel  and  other  expenses  for  defending  the  action.  The  amotmt  of  damages  and  costs 
adjudged  against  him,  with  the  fees,  expenses,  damages,  and  costs  shall  be  apportioned 
ratably  by  the  county  auditor  amonp-  all  the  parties  entitled  to  share  the  revenue  so 
collected,  and  be  deducted  bv  the  auditor  from  the  shares  or  portions  of  revenue  at  any 
time  payable  to  each,  includinar  as  one  of  the  parties  the  "^tate  itself,  as  well  as  the  counties, 
town«l^ins.  cities,  villages,  school  districts,  and  organizations  entitled  thereto.  (R.  S. 
Sec.  2862.) 

This  section  applies  only  to  suits  commenced  against  the  county  treasurer  or  other  county 
officers  for  performing  or  attempting  to  nerform  a  duty  in  collecting  the  public  revenue : 
State,    ex   rel.,   v.   Commissioners,    8   O.    N.    P.    (N.  S.)    281. 

Expenditures  under  this  section  in  actions  against  county  officers  are  to  be  pro  rata 
amon.ff  the  parties  entitled  to  share  in  the  revenue  so  collected;  and  the  state  may  accord- 
ing-lv  be  charsed  with  its  share  of  the  expense.  In  this  respect  this  section  differs  from  G.  C. 
§  §  5697  and  5698,  where  no  provision  is  made  for  charging  the  state  with  any  part  of  such 
expense:     State,   ex  rel.,   v.    Cappeller,   39   O.    S.   207. 

The  commissioners  under  their  nower  to  employ  an  attornev,  mav  emploj-  the  prose- 
cuting attorney  under  this  section:     State  v.   Stafford,   11   O.   D.    (N.  P.)    720. 

County  Solicitor  to  attend  to   such   suits. 

Sec.  5701.  In  each  county  in  which  there  is  a  county  solicitor,  or  a  board  of  control 
having  a  solicitor,  the  county  solicitor  and  the  solicitor  of  such  board  shall  take  charge  of 
and  attend  to  all  actions  against  any  county  officer  in  such  countv  for  nerforming,  or 
attempting  to  perform,  any  of  the  duties  authorized  by  law.  Such  officers  shall  not  employ 
any  other  counsel  to  defend  such  action  or  suit.     (R.  S.  Sec.  2862.) 


THE   TAX    LAWS    OF   OHIO.  1 73 

Abstract  of  duplicate,  etc.,  transmitted  to  auditor  of  state. 

Skc.  5702.  The  county  auditor,  on  or  before  the  first  day  of  October,  annually,  shall 
make  and  transmit  by  mail,  to  the  auditor  of  state,  a  complete  abstract  of  the  duplicate 
of  his  county.  Such  abstract  shall  state  the  aggregate  value  of  the  taxable  property,  and 
the  total  amount  of  taxes  for  all  purposes  assessed  thereon  for  the  year.     (R.  S.  Sec.  2863.) 

Abstract  of  personal  property. 

Sec.  5703.  At  the  time  provided  in  the  next  preceding  section,  the  county  auditor  shall 
also  make  and  transmit  to  the  auditor  of  state,  an  abstract  of  the  number  and  value  of 
each  of  the  enumerated  articles,  the  value  of  merchants'  and  manufacturers'  stocks,  and 
the  value  of  all  other  personal  property,  moneys,  credits,  investments  in  bonds,  stocks,  joint 
stock  companies,  or  otherwise,  and  the  value  of  all  other  articles  of  personal  property,  as 
returned  l)y  the  township  assessors,  or  as  fixed  by  the  county  board  of  ctiualization.  Such 
abstracts  shall  be  made  out  in  the  form,  and  the  statement  shall  contain  such  details  as  the 
auditor  of  state  prescribes.     (R.  S.  Sec.  2863.) 

Cited:     State,  ex  rel..  v.   Madigan,   S  O.   C.   C.    (N.  S.)    553,    18   O.   C.   D.    673. 


CHAPTER  THIRTY-EIGHT. 
COLLECTION  OF  TAXES.     (Continued.) 

SPECIAL    CHARGES    AND    EXACTIONS. 


CIGARETTES. 

Section 

5894.  Cigarettes  ;    annual    tax. 

5895.  Time  for  payment;  part  of  year. 

5896.  Refunder    if    business    discontinues. 


INTOXICATING    LIQUORS. 

6065.  Intoxicating     liquors ;     meaning     of 

phrase    "trafficking   in,"    etc. 

6071.  Annual  assessment. 

6071-1.     Provision  for  refunder  of  portion  of 
tax. 

6072.  Assessment    a    lien    when ;    time    of 

payment ;  rebate  or  refunder  may 
be   obtained   when    and   how. 

6073.  Tax  for  part   of  year. 

6074.  Refunding   orders. 

6075.  Railway  companies  operating  buffet 

cars. 

6076.  Penalty. 

6077.  Collection    of    tax    in    case    of    non- 

payment. 


Section 

6078.  Levy   on    goods   and   chattels. 

6079.  Sale. 

6080.  Tax   collected  from  real   estate. 

6087.  Powers   and    duties    of   inspectors. 

6088.  Duty  of  licensing  board. 

6089.  Duty  of  auditor  of  state. 

6091.  Corrections  of  errors  and   remitting 

assessments. 

6092.  Collection    by     treasurer;     prpof    of 


TAX    FOR     MAINTENANCE     OF    PUBLIC 
UTILITIES    COMMISSION. 


606. 


Certificate  to  auditor  of  state. 


TAX     FOR     MAINTENANCE     OF      STATE 
FIRE    MARSHAL'S    DEPARTMENT. 

841.  Annual      tax      on      insurance     com- 

panies. 


CIGARETTES. 
Annual  tax. 

Sec.  5894.  A  per.son,  firm,  company,  corporation,  or  co-partnership,  engaged  in  the 
wholesale  business  of  trafficking  in  cigarettes,  cigarette  wrappers  or  a  substitute  for  either, 
shall  annually  be  assessed  and  pay  into  the  county  treasury  the  sum  of  thirty  dollars,  or, 
if  so  engaged  in  such  traffic  in  the  retail  business,  the  sum  of  fifteen  dollars  for  each 
place  where  such  business  is  carried  on  by  or  for  such  person,  firm,  company,  corporation 
or  co-partnership.     (91  v.  311,  §§  1,  2.) 

For  the  penalty  for  failure  to  display  the  receipt  showing  the  payment  of  such  tax,  see 
G.   C.   §  12680. 

A  former  statute  imposing  a  tax  upon  the  business  of  trafficking  in  cigarettes  or  cigarette 
wrappers  was  held  to  be  valid  and  constitutional,  and  not  in  conflict  with  Art.  XII,  §  2,  of  the 
Ohio  constitution,  or  with  Art.  XII,  §  5,  of  the  Ohio  constitution,  or  with  Art.  XIV,  §  8,  of  the 
constitution  of  the  United  States:     Metz  v.  Hagerty,  51  O.  S.   521. 

A  corporation  located  outside  the  state  through  its  salesmen  sells  cigarettes  to  retail 
dealers  in  Ohio  and  ships  the  same  direct.  The  retail  dealers  receive  no  invoices  from  the  cor- 
poration, which  sends  the  invoices  to  an  Ohio  representative  who  presents  the  invoices  to  the 
retailers,  makes  collection  and  settles  with  the  corporation,  deriving  a  profit  from  the  trans- 
actions. Such  transactions  are  in  legal  effect  sales  by  the  corporation  direct  to  the  retail 
dealers  and  the  Ohio  representative  who  makes  the  collections  is  not  liable  for  the  wholesale 
cigarette  dealer's  license  under  section  5894,  G.  C.     A.  G.  R.  1915,  p.  1270. 

Time  for  payment;   part  of  year. 

Sec.  5895.  The  assessments  provided  in  the  next  preceding  section  shall  be  paid  by 
such  person,  firm,  company,  corporation  or  co-partnership  on  or  before  the  twentieth  day 
of  June  of  each  year.  When  such  business  is  commenced  after  the  fourth  Monday  of 
May,  such  assessments  shall  be  proportionate  in  amount  to  the  remainder  of  the  assessment 
year,  except  that  it  shall  not  be  less  than  one-fifth  of  the  whole  amount  to  be  assessed  in 
any  one  year.     (91  v.  311,  §  3.) 


Refunder  if  business  discontinues. 

Sec.  5896.  When  the  person,  firm,  company,  corporation  or  co-partnership  describe 
in  section  fifty-eight  hundred  and  ninety-four,  which  has  been  so  assessed,  and  which  has 
paid  or  is  charged  upon  the  tax  duplicate  with  the  full  amount  of  such  assessment,  discon- 
tinues such  business,  the  county  auditor  shall  issue  to  such  person,  firm,  comoany.  corpora- 
tion or  co-partnership  a  refunding  order  for  a  proportionate  amount  of  the  assessment. 
Such  order  shall  not  be  less  than  one-fifth  of  the  whole  amount  to  be  assessed  in  one 
year.     (91  v.  311,  §  3.) 

(174) 


THE    TAX    LAWS    OF    OEIIO.  1 75 

Refunding  orders  drawn  under  section  5896,  G.  C,  should  be  drawn  against  the  general 
county  fund  and  such  fund  should  be  reimbursed  by  charging  the  amount  of  the  refunder 
against  the  undivided  proceeds  of  collections  of  cigarette  assessments  in  the  treasury  to  the 
credit  of  the  state  and  county  and  the  city,  village  or  township  to  which  the  original  assessment, 
on  account  of  which  the  refunder  was  made,  was  distributed  and  in  the  same  proportion  as  sucii 
original  distribution  was  made  under  the  statute,  and  if  there  are  not  sufficient  of  such  proceeds 
of  assessments,  to  the  credit  of  any  such  beneficiaries,  the  amount  chargeable  against  it  should 
be  deducted  from  the  undivided  tax  distribution  due  it  at  the  next  settlement.  A.  G  R.  1915, 
p.   1270. 

INTOXICATING   LIQUORS. 
Meaning  of  phrase  "trafficking  in  intoxicating  liquors." 

Sec.  6065.  The  phrase  "trafficking  in  intoxicating  liquor,"  as  used  in  this  chapter  and 
in  the  penal  statutes  of  this  state,  means  the  buying  or  procuring  and  selling  of  intoxicating 
liquor  otherwise  than  upon  a  prescription  issued  in  good  faith  by  a  reputable  physician  in 
active  practice,  or  for  exclusively  known  mechanical,  pharmaceutical  or  sacramental  pur- 
poses. Such  phrase  does  not  include  the  manufacture  of  intoxicating  liquors  from  the  raw 
material,  and  the  sale  thereof  by  the  manufacturer  thereof  in  quantities  of  one  gallon  or 
more  at  one  time  at  the  manufactory  or  the  sale  thereof  in  said  quantities  from  the  wagon 
or  other  vehicle  of  the  manufacturer  to  the  holder  of  a  liquor  license  or  in  said  quantities 
to  individual  consumers  where  said  liquors  are  delivered  to  the  homes  of  said  mdividual 
consumers  in  territory  wherein  the  sale  of  intoxicating  liquors  is  not  prohibited  by  law. 
(103  v.  241.     R.  S.  Sec.  5364-16.) 

Annual  assessment   on  liquor  business. 

Sec.  6071.  "Upon  the  business  of  trafficking  in  spirituous,  vinous,  malt  or  other  in- 
toxicating liquors,  there  shall  be  assessed  yearly  and  paid  into  the  county  treasury,  as 
provided  by  sections  6072,  and  following,  of  the  General  Code,  by  each  person,  corpora- 
tion, or  co-partnership  engaged  therein  the  sum  of  one  thousand  dollars."  (R.'  S.  Sec. 
4364-9.) 

The  word  "assessed"  in  similar  statutes  means  "charged"  :     Markle  v.  Newton,  64  O.  S.  493. 

The  provision  for  refunding  a  part  of  a  tax  if  the  liquor  dealer  goes  out  of  business  is 
not  rendered  impossible  of  execution  merely  because  it  does  not  provide  out  of  what  fund 
such  payment  shall  be  made:     Van  Wert  v.   Brown,   47   O.   S.    477. 

This  section  is  an  exercise  of  the  police  power ;  and  the  delivery  of  an  unbroken  package 
by  the  agent  of  the  manufacturer  does  not  avoid  the  nrovisions  of  this  and  the  following 
sections,  although  such  delivery  is  the  last  step  in  inte'rstate  commerce:  Stevens  v.  State, 
61   O.    S.    597. 

This  section  includes  the  business  of  trafficking  in  malt  liquor  whether  intoxicating  or 
not  :     State  v.  Walder,   83   O.  S.   68. 

If  one  in  dry  territory  orders  liquor  from  outside  of  such  territory  to  be  sent  by  express 
C.  O.  D.,  the  sale  is  complete  upon  deliverj'  to  the  express  company,  and  such  sale  is  not 
made  in  drv  territorv :  Mullen  v.  State,  10  O.  C.  C.  (N.  S.)  417,  20  O.  C.  D.  251  [affirmed. 
State  V.  Mullen,  78  O.  S.   358.] 


It  a  sale  is  made  by  correspondence  and  under  the  terms  of  the  contract  the  person  to 
whom  the  intoxicating  liquor  is  sent  has  the  option  to  accept  it  or  not,  and  to  pay  price 
agreed  upon  only  if  he  approves  the  goods  and  concludes  to  purchase  them,  but  otherwise  he 
is  to  return  them  at  the  expense  of  the  sender,  such  approval  and  conclusion  to  purchase 
are  necessary  to  complete  the  sale,  and  such  sale  is  accordingly  made  in  dry  territory  if  the 
purchaser   resides  therein  :     Hayner   v.    State,    83   O.    S.    178. 

The  fact  that  monev  paid  as  a  tax  for  the  privilege  of  selling  intoxicating  liquor  is  paid 
under  protest  and  to  avoid  distraint  does  not  relieve  the  county  treasurer  from  the  duty  ol 
paying  the  proper  proportion  thereof  over  to  the  city  treasurer:  Ratterman  v.  State,  44  O. 
S.    641. 


The  present  statutes  imposing  a  tax  upon  the  sale  of  intoxicating  liquor,  and  statutes 
similar  thereto,  have  been  held  to  be  valid  and  constitutional.  Such  tax  is  not  a  license,  but 
is  a  means  of  providing  against  the  evils  arising  from  the  liquor  traffic  :  Adler  v.  Whltbeck, 
44   O.    S.    539  ;    Anderson   v.    Brewster.    44    O.    S.    57C. 

The  sale  of  intoxicating  liquor  is  subject  to  taxation,  even  though  such  business  is  con- 
ducted  in   violation   of  a   valid   ordinance:     Conwell    v.   Sears,   65   O.   S.   49. 

Since  the  statute  imposes  a  tax  unon  the  business  of  trafficking  in  malt  liquor,  such  tax 
is  to  be  imposed  whether  the  liquor  thus  sold  is  intoxicating  or  not  :  LaFollctte  v.  Murray, 
81   O.   S.   474. 

See  to  the  same  effect  under  an  earlier  analogous  statute  State  v.  Kauffman,   68  O.  S.   635. 

The  sale  of  malt  liquor,  whether  intoxicating  or  not,  is  forbidden  by  the  county  local 
option  law   (G.  C.  §  6108,  et  seq.)  :     State  v.  Walder.  83  O.   S.   68. 


The  sale  of  twenty-five  bottles  of  beer  not  for  medical  purposes  was  held  to  be  a  sale  at 
retail   within    the   meaning   of  the   Dow  law :      Kaufmann   v.    Hillsboro,    45    O.    S.    700. 

The  provision  excepting  a  manufacturer  from  taxation  for  sales  of  liquor  made  from  the 
manufactory  in  quantities  of  one  gallon  or  more  at  one  time,  does  not  except  a  manufacturer 
from  the  operation  of  the  county  local  option  law  (G.  C.  §6108.  et  seq.),  and  he  is  criminally 
liable  for  selling  in  dry  territory,  even  if  the  sale  is  made  from  the  manufactory  in  quantities 
exceeding  a  gallon  at  a  time:     Scheu   v.   State,   83  O.   S.   146. 

A  tax  for  the  sale  of  intoxicating  liquor  may  be  imposed  upon  a  wholesale  dealer  as  well 
as  upon  the  retail  dealer,  in  the  absence  of  specific  statutory  provision  :  Senior  v.  Ratterman, 
44   O.   S.   661. 


176  THE   TAX    LAWS   OF   OHIO. 

If  intoxicating  liquor  is  stored  by  the  manufacturer  at  a  place  different  from  the  manu- 
factory, and  it  is  sold  from  such  place,  the  manufacturer  is  engaged  in  trafficking  in  intox- 
icating liquors,  and  is  liable  for  the  tax  :  Brewing  Co.  v.  Talbot,  59  O.  S.  511  ;  Brewing  Co.  v. 
Beck,  10  O.  C.  C.  (N.  S.)  3G1,  20  O.  C.  D.  266  ;  Walsh  &  Co.  v.  Lewis,  5  O.  N.  P.  392  ;  Brewing 
Co.  V.   Bristor,   179   U.   S.   445,   92   Fed.   28.   12   O.   F.   D.   371. 

The  fact  that  a  part  of  a  stock  of  intoxicating  liquor  is  stored  in  another  building  does  not 
make  the  owner  thereof  liable  to  pay  a  second  tax  if  he  makes  no  sales  therefrom  :  Hanson 
V.   Luce,    50    O.   S.    440. 


By  force  of  our  tax  laws,  the  assessments  upon  the  business  of  trafficking  in  intoxicating 
liquora  which  it  is  the  duty  of  the  county  auditor  to  place  upon  the  tax  duplicate,  as  well  as 
those  for  previous  years  wnich  may  have  been  omitted  as  those  for  the  current  year,  become 
a  lien  upon  the  property  in  ajid  on  which  such  traffic  has  been  conducted,  superior  to  that  of 
a  mortgage  given  and  duly  entered  of  record  prior  to  the  entry  of  such  lax  on  the  duplicate 
ana  prior  to  the  beginning  of  sucli  traffic  on  the  premises:    Trust  Co.  v.   Stich,   71  O.   S.   459. 

Priority  of  lien  is  not  affected  by  the  fact  that  at  the  date  of  a  mortgage  thereon  no  sale 
of  liquor  was  ever  known  to  have  taken  place  on  the  premises ;  that  the  premises  were  not 
adapted  to  the  traffic ;  that  the  mortgagee  liad  no  knowledge  at  any  time  of  any  sale  of 
liquor  thereon,  or  of  any  intention  to  sell  on  the  part  of  any  one,  and  that  he  loaned  his 
money  in  good  faith  and  had  no  reason  to  suspect  or  fear  tiiat  any  sales  of  liquor  would  ever 
be  made  on  the  mortgaged  premises  :  Trust  Co.  v.  Stich,  71  O.  S.  459  ;  see,  to  the  same  eftect, 
Baldwin  &  Co.  v.  Pelton,  1  Rosea,  68,  19  O.  D.   (N.  P.)   546. 

For  unlawful   sale  of   intoxicating  liquor,   see   G.    C.  §   13195. 

For  making  false  answer  in  statement  to  assessor,  see  G.  C.  §  13219  and  also  §  13221. 


An  Ohio  agent  for  a  distilling:  company  of  another  state,  whose  activities  are  confined  to 
solicitation,  receiving  and  forwaruing  orders  to  such  distilling  company  or  its  other  represen- 
tatives ana  collecting  trom  Ohio  purchasers  on  such  orders,  is  not  liable  to  taxation  unuer  the 
provisions   of   section   6071,   G.   C. 

A  foreign  distilling  company  which  ships  into  Ohio  and  there  keeps  at  a  railroad  ware- 
house or  otiier  place  a  stock  of  intoxicating  liquors  from  which  sales  and  deliveries  by  it  or  its 
agents  are  thereafter  made,  is  liable  to  taxation  under  section  6071,  G.  C.  A.  G.  R  1915, 
p.  364. 

Provision  for  refunder  of  portion  of  tax  on  traffic  in  intoxicating  liquors. 

Sec.  6071-1.  When  a  person,  association,  partnership  or  corporation  engaged  in  the 
traffic  of  intoxicating  liquors  is  required  by  the  order  of  the  military  or  other  authority 
of  the  United  States  or  of  the  state,  county,  municipality  or  township  or  by  or  through 
fire,  flood,  earthquake  or  other  public  calamity  to  discontinue  business  temporarily,  said 
person,  association,  partnership  or  corporation  shall  be  entitled  to  a  refunder  of  a  propor- 
tionate amount  of  the  tax  so  paid  under  section  6071  and  following  of  the  General  Code, 
based  upon  the  number  of  days  or  fraction  thereof,  of  enforced  discontinuance.  A  person, 
association,  partnership  or  corporation  so  affected  upon  written  application  to  the  common 
pleas  court  of  the  county  shall  be  entitled  to  an  immediate  hearing  by  said  court.  The 
clerk  of  said  court  shall  notify  the  county  auditor  and  county  prosecutor  of  the  applica- 
tion and  the  time  set  for  hearing,  and  the  said  officer  shall  represent  the  county  at  said 
hearing.  The  court  shall  thereupon  make  a  finding  as  to  the  fact  and  the  number  of  days 
of  said  enforced  discontinuance  and  shall  make  an  order  for  a  refunder  accordingly  which 
order  shall  not  be  subjected  to  review.  If  the  discontinuance  is  upon  the  order  of  any 
state  or  federal  authority  for  whatever  reason  said  order  is  made  then  the  auditor  of  state 
shall  draw  a  warrant  upon  the  treasurer  of  state  in  favor  of  any  such  person,  association, 
partnership  or  corporation  for  the  amount  of  such  refunder  found  by  the  court,  to  be  paid 
out  of  any  sum  appropriated  by  the  general  assembly  therefor ;  and  if  the  discontinuance 
is  upon  the  order  of  any  county,  municipality  or  township  authority  or  is  the  result  of 
fire,  flood,  earthquake  or  other  public  calamity,  then  the  auditor  of  the  county  shall  draw 
a  warrant  upon  the  treasurer  of  the  county  in  favor  of  any  such  person,  association,  part- 
nership or  corporation  for  the  amount  of  such  refunder  found  by  the  court,  to  be  paid 
out  of  any  surplus  or  unexpended  funds  in  the  hands  of  said  treasurer. 

The  act  shall  apply  to  any  such  discontinuance  of  business  in  the  assessment  year 
beginning  the  fourth  Monday  of  May,  1912,  and  thereafter.     (103  v.  818.) 

Assessment   lien   when;    Time   of  payment;    When    such   assessment   not   a   lien;    When 
and  how  rebate  or  refunder  may  be  obtained. 

Sec.  6072.  Such  assessment,  with  any  penalty  thereon,  shall  attach  and  operate  as  a 
lien  upon  the  real  property  on  and  in  which  such  business  is  conducted,  as  of  the  fourth 
Monday  of  May  of  each  year,  and  shall  be  paid  at  the  times  provided  for  the  payment  of 
taxes  on  real  or  personal  property  within  this  state,  to-wit :  one-half  on  or  before  the 
twentieth  day  of  June,  and  one-half  on  or  before  the  twentieth  day  of  December  of  each 
year ;  provided,  however,  that  such  assessment,  with  any  penalty  thereon  shall  not  attach 
and  operate  as  a  lien  upon  the  real  property  aforesaid,  if  the  business  taxed  and  for  which 
the  assessment  is  paid,  is  conducted  by  a  person,  corporation  or  co-partnership  without  the 
knowledge  or  assent  of  the  owner  of  said  real  property.  Any  person  who  traffics  in  intoxi- 
cating liquors  as  a  beverage  at  retail  shall  not  be  entitled  to  any  rebate  or  refunder  under 
the  liquor  tax  law  without  giving  a  bond  in  amount  equal  to  twice  the  amount  of  such 
rebate  or  refunder,  with  securities  acceptable  to  the  county  clerk  that  he  will  not   traffic 


THE    TAX    LAWS    OF    OHIO.  I77 

in  intoxicating  liquors  without  paying  the  liquor  taxes  provided  by  law ;  such  bond  shall 
be  filed  with  the  county  auditor  and  certified  to  the  state  liquor  licensing  board.  (104 
V.  166.) 

This  section  is  valid  and  constitutional.  It  is  in  exercise  of  the  taxing  power  and  ot 
the  police  power,  and  it  is  not  a  license  :  Adler  v.  Whitbeck,  44  O.  S.  539  ;  Anderson  v.  Brew- 
ster, 44  O.  S.  576  ;  Brewing  Co.  v.  Bristor,  179  U.  S.  445,  15  O.  F.  D.  846  [same  case  below. 
Brewing  Co.  v.   Bristor,   92  Fed.   28,  12  O.  F.  D.   371]. 

The  tax  upon  the  liquor  traffic  is  superior  to  other  liens :  Baldwin  v.  Pelton,  1  Hosea,  68, 
19  O.  D.   (N.  1'.)   546. 

The  tax  is  prior  to  a  previously  recorded  mortgage  :  Loan  Co.  v.  Hanson,  5  O.  N.  P.  16ii 
rafflrmed,    without    report,   Loan   Co.    v.   Hanson,    63   O.    S.    590]. 

The  lien  of  a  liquor  tax  is  not  superior  to  the  lien  of  a  bona  fide  chattel  mortgage  on 
household  goods:    Heskett   v.   Reese,   21   O.   D.    (N.  P.)    254. 


The  authority  of  the  county  auditor  to  enter  upon  the  duplicate  omitted  taxes  upon  the 
business  of  trafficking  in  intoxicating  liquors  is  not  restricted  to  the  current  year ;  and  in 
the  absence  of  specific  statutory^  authority  to  the  contrary,  taxes  omitted  in  previous  years 
may  be  entered  upon  the  duplicate  of  the  current  year  aJid  collected  as  other  taxes  :  Markle 
V.   Newton,    64   O.   S.    493. 

The  lien  attaches  to  property  which  was  leased  whether  bj^  oral  or  written  lease  subse- 
quent to  the  passage  of  the  act  imposing  such  lien  :    Anderson  v.  Brewster,   44   O.   S.   576. 

Tax  for  part  of  year. 

Sec.  6073.  When  such  business  is  commenced  after  the  fourth  Monday  in  May  in  any 
year,  such  assessment  shall  be  proportionate  in  amount  to  the  remainder  of  the  assessment 
year,  except  that  it  shall  not  be  less  than  two  htuidred  dollars,  and  such  assessment  shall 
attach  and  operate  as  a  lien  as  provided  in  the  next  preceding  section  and  be  payable  upon 
the  date  of  such  commencement.     (98  v.  100  §  3.) 

Penalties  are  assessed  by  way  of  punishment  and  cannot  be  refunded,  and  the  minimum 
amount  collectible  in  this  case  is  the  minimum  tax,  twenty  per  cent  penalty  of  the  enure 
assessment  to  the  end  of  the  year,  plus  four  per  cent  collection  fees,  and  costs  by  distress  and 
sale.  The  sheriff's  fees  in  such  case  are  included  in  the  four  per  cent  collection  fees  :  Leonard 
v.    Bowland,    4   O.    N.   P.    (N.  S.)    577,   17    O.    D.    (N.  P.)    558. 

Refunding  orders. 

Sec.  6074.  When  a  person,  company,  corporation  or  co-partnership,  engaged  in  such 
business,  has  been  assessed  and  has  paid  the  full  amount  of  such  assessment  and  after- 
ward discontinues  such  business,  the  county  auditor,  upon  being  satisfied  thereof,  shall 
issue  to  such  person,  corporation  or  co-partnership  a  refunding  order  for  a  proportionate 
amount  of  such  assessment  so  paid,  but  the  amount  of  such  assessment  so  retained  shall 
not  be  less  than  two  hundred  dollars  unless  such  discontinuance  of  business  has  been 
caused  by  an  election  under  a  local  option  law  or  a  lawful  finding  of  a  mayor  or  judge 
on  a  petition  filed  in  a  residence  district  as  provided  in  this  chapter,  in  which  case  the 
proportionate  amount  of  such  tax  shall  be  refunded  in  full.  (85  v.  56  §  4 ;  R.  S.  Sec.  4364- 
20d;  98  V.  74  §  9;  98  V.  100  §  3;  99  V.  37  §  4.) 

This  section  is  not  impossible  of  execution  on  the  ground  that  it  does  not  provide  out 
of  what  fund  such  return  of  a  portion  of  the  tax  shall  be  made :  Van  "Wert  v.  Brown,  47 
O,    S.    477, 

One  who  has  paid  a  tax  for  trafficking  in  intoxicating  liquor  and  whose  business  is  pro- 
hibited in  the  townsliip  in  which  he  is  located,  is  entitled  to  receive  a  refunding  order  for  a 
I^roportionate  amount  of  such   tax  :    State  v.   Rouch,    47   O,   S,   478, 

An  assignment  of  any  amount  that  may  be  refunded  which  is  made  by  the  liquor  dealer 
to  secure  the  money  advanced  to  pay  the  tax  is  a  lien  upon  such  fund  in  the  hands  of  the 
treasurer  unon  discontinuance  of  the' business :  Brewing  Co,  v.  Shaffer,  10  O,  N,  I'.  (X,  S. ) 
145,   20  O,   D,    CS.  P,)    320. 


The  penalty  provided  for  failure  to  make  a  proper  return  as  to  the  character  of  business 
carried  on,  and  for  carrving  on  business  different  from  that  specified  in  the  return,  cannot  be 
refunded  :     Simn.-on   v.    Serviss,    3   O.   C,   C.    433,    2   O,    C.    D,    246. 

Section  6074,  General  Code,  providing  a  tax  of  $,1,000.00  upon  the  business  of  trafficking 
in  intoxicating  liquors,  applies  as  well   to  dry  as  to  wet  territory. 

Under  Section  6080  such  assessment  in  dry  territory  must  carry  with  it  a  penalty  of 
twenty  per  cent.,  and  not  until  all  of  this  has  been  paid  in,  can  the  auditor  consider  a 
refunding  order. 

The  allowance  of  the  refunding  order  is  entirely  at  the  discretion  of  the  auditor,  and  he 
may  take  into  consideration   all   surrounding  facts  and   circumstances. 

It  is  not  for  the  court  to  restrain  the  treasurer  from  cnilecMng  such  taxes  nor  has  the 
court  anvthing  to  do  with  the  discretion  of  the  countv  auditor  in  allowing  a  refunder.  A.  G.  R. 
19H-191'2,   p.   150. 

Railway  companies  operating  buffet  cars. 

Sec.  6075.  A  railway  corporation  which  maintains  or  conducts  dicing,  or  buffet  cars 
upon  a  train  in  which  spirituous,  vinous  malt  or  other  intoxicating  liquor  is  dispensed 
within    this    state    or    peimits    them    to    be    maintained    or    conducted,    shall    be    assessed 

12 


178  THE   TAX   LAWS   OF   OHIO. 

annually  by  the  audtor  of  state  and  pay  into  the  state  treasury  on  or  before  the  tenth  day 
of  June,  the  sum  of  one  thousand  dollars  if  such  railway  corporation  maintains,  operates 
or  control  not  to  exceed  two  hundred  miles  of  railway  within  this  state,  and  the  sum  of 
fifteen  hundred  dollars,  if  it  maintains,  operates  or  controls  over  two  hundred  miles  of 
railway  within  this  state.     (98  v.  100  §  3a.) 

Penalty. 

Sec.  6076.  If  such  railway  company  neglect  or  refuse  to  pay  such  assessment  when 
due,  it  shall  be  liable  for  such  assessment,  with  a  penalty  of  fifty  per  cent  in  addition 
thereto  to  be  recovered  in  an  action  brought  in  the  name  of  the  state  of  Ohio  by  the 
attorney-general  in  any  court  of  record  in  any  county  of  this  state  in  which  a  line  of  such 
railway  corporation  runs.     (98  v.  100  §  3a.) 

Collection  of  tax  in  case  of  non-payment. 

Sec.  6077.  If  a  person,  corporation  or  co-partnership  refuses  or  neglects  to  pay  the 
amount  due  under  the  provisions  of  this  chapter  within  the  time  therein  specified,  the 
county  treasurer  shall  forthwith  collect  such  amount  with  the  penalties  thereon,  and  four 
per  cent  collection  fees  and  costs,  by  distress  and  sale,  as  on  execution,  from  any  goods 
and  chattels  of  such  person,  corporation  or  co-partnership.     (83  v.  158  §  4.) 

Taxes  omitted  in  previous  years  may  be  entered  upon  the  duplicate'  for  the  current  year 
and  collected   as  other   taxes:    Markle  v.   Newton,    64   O.    S.    493. 

Household  goods,  such  as  beds,  chairs,  carpets,  etc.,  are  not  such  goods  and  chattels  as  are 
used  in  the  business  of  trafficking  in  intoxicating  liquors,  and  as  against  a  mortgagee'  in  good 
faith  cannot  be  distrained  for  nonpayment  of  the  liquor  tax  :  King  v.  Richardson,  9  O.  N.  P. 
(N.   S.)    209,  19   O.  D.    (N.   P.)    578. 

A  boat  belonging  to  a  nonresident  of  the  state  and  used  by  another  in  the  liquor  business, 
without  the  consent  of  such  owner,  cannot  be  distrained  for  payment  of  the  tax  levied  upon 
the  trafficking  in  intoxicating  liquors:  Haas  v.  Remick,  13  O.  C.  C.  (N.  S.)  1,  21  O.  C.  D.  591; 
Haas  v.   Remick,   13   O.   C.    C.    (N.  S.)    395,   22   O.   C.   D.   89. 

The  fact  that  no  demand  was  made  at  the  seller's  place  of  business  for  the  payment  of 
a  tax  for  intoxicating  liquors  is  immaterial  if  the  parties  and  the  goods  which  are  levied  on  are 
before  the  court  for  the  determination  of  the  issues  Involved  :  Leonard  v.  Bowland,  4  O.  N.  P. 
(N.  S.)    577,  17   O.  D.    (N.  P.)    558. 

Levy  on  goods  and  chattels. 

Sec.  6078.  The  county  treasurer  shall  forthwith  call  at  the  place  of  business  of  such 
person,  corporation  or  co-partnership,  and,  in  case  of  the  refusal  to  pay  such  amount  so 
due,  shall  levy  on  the  goods  and  chattels  of  such  person,  corporation  or  co-partnership, 
wherever  found  in  such  county,  or  on  the  bar,  fixtures,  furniture,  liquors,  leasehold  and 
other  goods  and  chattels  used  in  carrying  on  such  business.  Such  levy  shall  take  prece- 
dence of  all  liens,  mortgages,  conveyances  or  incumbrances  hereafter  taken  or  had  on  such 
goods  and  chattels  so  used  in  carrying  on  such  business ;  and  no  claim  of  property  by  a 
third  person  to  such  goods  and  chattels  so  used  in  carrying  on  such  business  shall  avail 
against  such  levy  by  the  treasurer.  No  property,  of  any  kind,  of  any  person,  corporation 
or  co-partnership  liable  to  pay  such  amount,  penalty,  interest  and  costs  shall  be  exempt 
from  such  levy.     (83  v.  158  §  4.) 

The  provision  making  possession  of  property  conclusive  eivdence  of  ownership  is  not 
unconstitutional:    Baldwin  v.   Pelton,   1   Hosea,    68,   19   O.   D.    (N.  P.)    546. 

Sale. 

Sec.  6079.  The  county  treasurer  shall  give  like  notice  of  the  time  and  sale  of  the 
personal  property  to  be  sold  under  this  chapter  as  in  case  of  the  sale  of  personal  property 
on  execution.  All  provisions  of  law  applicable  to  sales  of  personal  property  on  execution 
shall  be  applicable  to  sales  under  this  chapter,  except  as  herein  otherwise  provided ;  and 
all  moneys  collected  by  such  treasurer  under  this  chapter,  after  deducting  his  fees  and 
costs,  shall  be  paid  into  the  county  treasury.     (83  v.  158  §  4.) 

A  county  treasurer  who,  under  provision  of  section  6079  General  Code  levies  upon  and  sells 
spirituous  liquors  in  satisfaction  of  the  tax  provided  for  in  section  6071,  is  not  such  a  dealer 
in  intoxicating  liquors  that  he,  himself,  should  be  thereby  subjected  to  the  statutory  provisions 
against  illegal  sale,  or  to  the  provisions  for  a  tax  upon  the  liquor  traffic.  A.  G.  R.  1912, 
p.   1090. 

Tax  collected  from  real  estate. 

Sec.  6080.  If  the  county  treasurer  under  the  levy  heretofore  provided  is  unable  to 
collect  the  amount  due  thereunder  or  any  part  thereof,  the  county  auditor  shall  place  the 
amount  due  and  unpaid  on  the  tax  duplicate  against  the  real  estate  in  which  such  traffic 
is  carried  on,  and  it  shall  be  collected  as  other  taxes  and  assessments  on  such  premises. 
(R.  S.  Sec.  4364-12;  83  v.  158,  §  4.) 


THE   TAX    LAWS    OF   OHIO.  I79 

The  lien  for  the  assessment  attaches  to  the  real  property  on  which  the  business  is  con- 
ducted :    Moser  v.   Stebel,   9  Q.   C.   C.    (N.  S.)    217,   19   O.   C.   D.   487. 

The(  lien  of  the  state  for  this  tax  takes  precedence  over  other  liens,  including  a  purchase 
money  mortgage:    Baiawin   v.   Pelton,   1   Rosea,   68,   19   O.   D.    (N.  P.)    546. 

The  tax  upon  the  liquor  traffic  is  superior  to  other  liens  :  Baldwin  v.  Pelton,  1  Rosea,  68, 
19    O.    D.    (N.    P.)    546. 

The  tax  is  prior  to  a  previously  recorded  mortgage  :  Loan  Co.  v.  Ranson,  5  O.  N.  P.  162 
affirmed,    without   report,   Loan   Co.   v.   Hanson,    63   O.   S.    590]. 

The  prosecuting  attorney  or  treasurer  is  not  authorized  to  compromise  or  settle  for  reduced 
amounts,  claims  for  taxes  due  under  section  6080,  General  Code,  for  traffic  in  intoxicating 
liquors.      A.  G.  R.   1911-1912,  p.  1013. 

Powers  and  duties  of  inspectors. 

Sec.  6087.  The  inspectors  appointed  bj'  the  state  liquor  licensing  board,  in  addition  to 
any  other  duties,  by  personal  visitation  or  otherwise,  shall  make  investigations  to  secure 
the  names  of  all  persons,  firms  or  corporations  liable  to  such  assessment  or  increased 
assessment,  whose  names  are  not  already  on  the  duplicate,  and  report  such  names  to  the 
state  liquor  licensing  board.  In  the  performance  of  the  duties  imposed  by  this  section  on 
the  inspectors  appointed  by  the  state  liquor  licensing  board,  said  inspectors  may  summon 
and  compel  the  attendance  of  witnesses  before  them  to  testify  in  relation  to  any  matter 
which  by  law  is  a  subject  of  inquiry  and  investigation  and  require  the  production  of  any 
book,  paper  or  document  which  they  deem  pertinent.  They  shall  have  authority  to  admin- 
ister an  oath  to  any  person  appearing  as  a  witness  before  them.  They  may  at  all  reasonable 
hours  enter  into  all  buildings  and  upon  all  premises  within  their  jurisdiction  for  the  pur- 
pose of  examination.      (104  v.   166;    R.    S.   Sec.  4364-12.) 

Duty  of  licensing  board. 

Sec.  6088.  The  state  liquor  licensing  board,  upon  the  report  and  information  sub- 
mitted to  it  shall  determine  and  forthwith  certify  to  the  auditor  of  state,  the  names  of 
all  persons,  firms  or  corporations  liable  to  such  assessment  or  increased  assessment,  whose 
names  are  not  already  on  the  duplicate,  together  with  a  description  of  the  real  estate  upon 
which  said  business  is  carried  on.  The  state  board  shall  keep  a  record  of  all  such  cases 
so  certified  by  it  to  the  auditor  of  state.     (103  v.  442.) 

Duty  of  auditor  of  state. 

Sec.  6089.  Thereupon  the  auditor  of  state  shall  cause  all  of  such  names  to  be  entered 
upon  the  assessment  duplicate  of  the  proper  county  by  the  auditor  thereof,  together  with 
a  penalty  of  twenty  per  cent,  thereon,  which  shall  be  collected  in  like  manner  as  other 
assessments.  Upon  the  request  of  the  state  liquor  licensing  board,  the  auditor  of  state  and 
county  treasurer  shall  forthwith  make  a  report  to  it  of  their  action  upon  all  cases  cer- 
tified by  it  to  the  auditor  of  state  until  the  tax  and  penalty  thereon  are  paid  into  the 
county  treasury.     (103  v.  442.) 

Correction  of  errors  and  remitting  assessment. 

Sec.  6091.  The  auditor  of  state,  with  the  consent  and  approval  of  the  state  liquor 
licensing  board,  may  correct  any  errors  or  remit  any  such  assessment  or  increased  assess- 
ment, together  with  the  penalty  thereon,  if  it  is  found  to  have  been  erroneously  or  illegally 
certified.      (103  v.  442;   R.   S.'Sec.  4364-14a.) 

Collection  by  treasurer;   proof  of  payment  of  U.  S.  tax. 

Sec.  6092.  The  county  treasurer  shall  collect  and  receipt  for  all  assessments  returned 
to  him,  and,  if  an  assessment  is  not  paid  when  due.  he  shall  forthwith  proceed,  as  provided 
in  this  chapter,  to  collect  it.  If  he  fails  to  satisfy  such  assessment  from  the  goods  and 
chattels  therein  described,  he  shall  forthwith  proceed  as  provided  by  law  for  the  collection 
of  unpaid  taxes  or  assessments  levied  against  lands,  lots,  or  parcels  thereof,  to  enforce 
the  lien  for  such  assessment  with  the  penalty  thereon.  The  provisions  of  law  relating  to 
such  unpaid  taxes  or  assessments  levied  against  lands,  lots  or  parcels  thereof,  and  all  other 
provisions  of  law  relating  to  the  assessment  and  collection  of  taxes  are  hereby  made 
applicable  to  the  enforcement  of  such  liens  and  penalties.  The  county  treasurer  shall 
charge  himself  with  all  such  assessments  placed  in  his  liands  for  collection,  and  shall 
account  for  them  to  the  auditor,  with  all  penalties  collected  thereunder.  The  fact,  that 
the  person,  firm  or  corporation,  against  whom  suit  may  be  brought  to  enforce  the  collection 
of  such  assessment,  has  paid  the  special  tax  required  by  the  laws  of  the  United  States 
for  engaging  in  the  sale  of  intoxicating  liquor,  as  shown  by  the  public  records  in  the 
offices  of  the  internal  revenue  department,  may  be  oflFered  in  evidence  as  proof  that^  he  so 
engaged  for  the  time  for  which  such  special  tax  was  paid,  and  shall  be  prima  facie  evi- 
dence that  such  person,  firm  or  corporation  is  actually  engaged  in  the  business  of  traffick- 
ing in  intoxicating  liquors  as  defined  in  this  chapter.     Nothing  in  this  act  shall  be  construed 


l80  THE   TAX    LAWS   OF   OHIO.     . 

to  apply  to  a  regular  druggist  selling  intoxicating  liquors  upon  prescription,  issued  in  good 
faith  by  a  reputable  physician,  in  active  practice,  or  for  exclusively  known  mechanical, 
pharmaceutical  or  sacramental  purposes.     (R.  S.  Sec.  4364-15.) 

Taxes  which  are  omitted  in  previous  years  may  be  entered  upon  the  duplicate  of  the  cur- 
rent year  and  collected    as   other  taxes  :  Markle  v.   Newton,   64   O.    S.    493. 

The  possession  of  the  certificate  of  the  internal  revenue  collector  showing:  that  the  United 
States  tax  has  been  paid  is  prima  facie  evidence  to  prove  that  the  person  having  such  cer- 
tificate is  trafficking-  in  intoxicating  liquors:     DeMonte  v.  Pabst,   14   O.   D.    (N.   P.)    97. 

Assessment  for  maintenance   of  public  utilities  commission;    certificate   of  assessment 
to  auditor  of  state;    collection. 

Sec.  606.  For  the  purpose  of  maintaining  the  department  of  the  public  service 
commission  of  Ohio,  and  the  exercise  of  police  supervision  of  railroads  and  public  utilities 
of  the  state  by  it,  a  sum  not  exceeding  seventy-five  thousand  dollars  each  year  shall  be 
apportioned  among  and  assessed  upon  the  railroads  and  public  utilities  within  the  state,  by 
the  commission,  in  proportion  to  the  intra-state  gross  earnings  or  receipts  of  such  railroads 
and  public  utilities  for  the  year  next  preceding  that  in  which  the  assessments  are  made. 

On  or  before  the  first  day  of  August  next  following,  the  commission  shall  certify  to 
the  auditor  of  state  the  amount  of  such  assessment  apportioned  by  it  to  each  railroad  and 
public  utility  and  he  shall  certify  such  amount  to  the  treasurer  of  state,  who  shall  collect 
and  pay  the  same  into  the  state  treasury  to  the  credit  of  a  special  fund  for  the  maintenance 
of  the  department  of  such  public  service  commission.  (R.  S.  Sec.  250-2;  91  v.  155,  Sec.  2; 
102  v.  549.) 

Tax   for  maintaining^  state  fire   marshal's   department. 

Sec.  841.  For  the  purpose  of  maintaining  the  department  of  state  fire  marshal  and 
the  payment  of  the  expenses  incident  thereto,  each  fire  insurance  company  doing  business 
in  this  state  shall  pay  to  the  superintendent  of  insurance  in  the  month  of  November  each 
year,  in  addition  to  the  taxes  required  by  law  to  be  paid  by  it.  one-half  of  one  per  cent, 
on  the  gross  premium  receipts  of  such  companies  on  all  business  transacted  by  it  in  Ohio 
during  the  year  next  preceding,  as  shown  by  its  annual  statement  under  oath  to  the 
insurance  department.  The  superintendent  of  insurance  shall  pay  the  money  so  received 
into  the  state  treasury  to  the  credit  of  a  special  fund  for  the  maintenance  of  the  office 
of  state  fire  marshal.  If  any  portion  of  such  special  fund  remains  unexpended  at  the 
end  of  the  year,  for  which  it  was  reauired  to  be  paid,  and  the  state  fire  marshal  so  certifies, 
it  shall  be  transferred  to  the  general  revenue  fund  of  the  state.     (R.  S.  Sec.  409-56.) 

Foreign  fire  insurance  companies  doing  solely  a  reinsurance  business  covering  risks  in 
this  state  are  not  liable  for  the  fire  marshal  tax,  unless  the  contract  of  reinsurance  is  entered 
into  in  Ohio,  which  is  a  question  of  fact  to  be  determined  by  the  particular  company  and  the 
superintendent  of  insurance.     A.  G.  R.  1915,  p.  805. 


CHAPTER  THIRTY-NINE. 
COLLECTION  OF  TAXES.  (Continued.) 

PENALTIES. 

Section  Section 

5678.  Non-payment  real   estate   tax.  5695.     Collection    of   taxes   and    penalties. 

5679.  Same.  2656.     Treasurer's  compensation,   5  per  cent. 
2608.     Same.  penalty. 

5694.     Duplicate  of  unpaid  personal  property  5696.     Reading    delinquent    list  ;    employment 

taxes    to    be    made ;    ten    per    cent.  of  collectors, 

penalty  added. 

Penalty  on  non-payment  of  real  estate  tax. 

Sec.  5678.  If  one-half  the  taxes  charged  against  an  entry  of  real  estate  is  not  paid 
on  or  before  the  twentieth  day  of  December,  in  that  year,  or  collected  by  distress  or 
otherwise  prior  to  the  February  settlement,  a  penalty  of  fifteen  per  cent,  thereon  shall  be 
added  to  such  half  of  said  taxes  on  the  duplicate.  If  such  taxes  and  penalty,  including 
the  remaining  half  thereof,  are  not  paid  on  or  before  the  twentieth  of  June  next  thereafter, 
or  collected  by  distress  or  otherwise  prior  to  the  next  August  settlement,  a  like  penalty 
shall  be  charged  on  the  last  half  of  such  taxes.  The  total  of  such  amounts  shall  constitute 
the  delinquent  taxes  on  such  real  estate  to  be  collected  in  the  manner  prescribed  by  law. 
(R.  S.  Sec.  2844.) 

Under  the  provisions  of  section  5678,  General  Code,  a  penalty  of  15  per  cent,  may  be 
charged  for  failure  to  pay  the  second  half  of  the  year's  taxes,  although  the  first  half  has  been 
duly  paid.     A.  G.  R.  1914,  p.  703. 

General  Cofle  §  2608  and  this  section  when  construed  together  authorize  the  imposition 
of  the  penalty  of  fifteen  per  centum  for  the  first  default  in  the  payment  of  taxes  upon  real 
property ;  and  they  do  not  permit  the  assessment  of  a  penalty  on  the  same  taxes,  or  a" 
penalty  thereon  in  any  succeeding  year  or  years,  bv  reason  of  the  continued  nonpayment  of 
such  taxes  and  penalty:    White  v.  Woodward,   44   O.  S.   347;  Hunter  v.   Borck,  51   O.  S.   320. 

Property  which  is  not  exempt  from  taxation  which  has  escaped  taxation  for  a  number 
of  years  because  it  is  claimed  to  be  exempt,  is  liable  for  such  back  tax  and  the  penalties 
provided  in  this  section:    Watterson  v.  Halliday,   2  O.  N.  P.    (N.  S.)    693,   15  O.  D.    (N.  P.)    271. 

Same. 

Sec.  5679.  If  the  total  amount  of  delinquent  taxes  and  penalty  as  provided  in  the 
next  ^  preceding  section,  together  with  one-half  of  the  taxes  charged  against  such  real 
estate  for  the  current  year,  is  not  paid  on  or  before  the  twentieth  day  of  December,  of  the 
same  jear,  the  delinquent  taxes  and  penalty,  and  the  whole  of  the  ta.xes  of  the  current  year, 
shall  be  due.  and  be  collected  by  the  sale  of  the  real  estate,  in  the  manner  authorized  by 
law.  If  the  first  half  of  the  taxes  charged  upon  any  real  estate  is  paid  on  or  before  the 
twentieth  day  of  December,  as  provided  by  law,  but  the  remaining  half  thereof  is  not 
paid  on  or  before  the  twentieth  day  of  June  next  thereafter,  or  collected  by  distress  or 
otherwise,  prior  to  the  next  August  settlement,  as  provided  bv  law.  a  like  penalty  shall  be 
added  to  such  unpaid  taxes,  and  they  shall  be  treated  as  delinquent  taxes,  and.  with  the 
taxes  of  the  current  year,  collected  by  the  sale  of  such  real  estate,  as  aforesaid.  (R.  S. 
Sec.  2844.) 

Sec.  2608.  This  section  when  construed  together  with  sections  5678  and  5679, 
authorize  the  imposition  of  a  penalty  of  15  per  cent,  for  the  non-payment  of  taxes  assessed 
and  levied  on  a  tract  or  lot  of  land  for  the  first  default  in  payment  thereof.  White  v. 
Woodward,  44  O.  S..  347. 

Duplicate   of  unpaid   personal  property   tax   to   be   made. 

Sec.  5694.  Immediately  after  each  semi-annual  settlement  in  .A.ugust.  the  county 
auditor  shall  make  a  tax  list,  and  duplicate  thereof,  of  all  the  taxes  on  personal  property 
t-emaining  unpaid,  as  shown  by  the  treasurer's  books,  and  the  delinquent  record  as 
returned  by  him  to  the  auditor.  Such  tax  list  and  duplicate  shall  contain  the  name, 
valuation,  and  amount  of  personal  property  taxes,  with  ten  per  cent,  penalty  thereon,  due 
and  unpaid.  He  shall  deliver  the  duplicate  to  the  treasurer  on  the  fiTteenth  day  of 
September,  annually.     (R.  S.  Sec.  2855.") 

(181) 


1 82  THE   TAX   LAWS   OF  OHIO. 

The  penalty  cannot  be  imposed  unless  the  duplicate  showsi  the  entry  made  by  the  auditor 
which   is  herein  provided  for:    Lee  v.   Sturges,   46   O.    S.   153. 

If  part  of  the  taxes  are  valid  and  part  are  invalid,  and  the  taxpayer  is  not  given  an 
opportunity  to  pay  the  valid  part  without  also  paying  the  invalid,  the  ten  per  cent  penalty 
cannot   be   imposed:    Railway   v.    Stewart,    13    O.    C.    C.    359,    7    O.    C.    D.    193. 

In  making  up  annually  the  delinquent  tax  duplicate  required  by  this  section,  the  county 
auditor  is  required  to  enter  on  such  duplicate  only  the  taxes  on  personal  property  remaining 
unpaid,  as  shown  by  the  treasurer's  boolcs  and  the  delinquent  record  as  returned  by  him  to 
the  auditor  at  the  time  of  his  next  preceding  semi-annual  settlement  in  August  :  State,  ex 
rel.,   V.    Smith,    71    O.    S.    13. 

This  section  does  not  apply  where  one  voluntarily  reports  back  taxes  as  due  and  owing 
from   himself:    Topliff  v.    Shields,    1   O.    D.    (N.  P.)    551. 

The  duplicate  herein  provided  for  cannot  be  delivered  to  the  treasurer  for  collection 
before   the  fifteenth   day  of  September:    Van   Nest   v.    Brooks,    11    Dec.    Rep.    228,    25    Bull.    307. 

Collection   of   taxes   and   penalties. 

Sec.  5695.  The  county  treasurer  shall  forthwith  collect  the  taxes  and  penalty  on  the 
duplicate  by  any  of  the  means  provided  by  law,  and  the  funds  so  collected  shall  be 
distributed  in  proper  proportions  to  the  appropriate  funds. 

The  duplicate  of  the  taxes  which   is  delivered  to  the  treasurer  is  his  warrant  of  authority 

for   collecting   the   various    levies   found    against    the   entry   thereon,    together    with  the    interest 

and  the  penalty  which  may  accrue,  or  may  have  accrued  :  Hoglen  v.   Cohan,   30  O.  S.   436. 

If    the    delinquent    taxes    are    voluntarily    paid    before    June    20th    and    December    20th,    the 

five  per  cent  penalty  is  not  allowed  to  the  treasurer:  Topliff  v.  Shields,  1  O.  D.  (N.  P.)  551 
[affirmed,   without  report,   in   Shields  v.   Topliff,   54   O.    S.    683]. 

See,  also,  G.   C.   §  2656. 


The  county  treasurer,  in  the  collection  of  the  tax  charged  upon  his  duplicate,  acts  as  a 
ministerial  officer,  and  is  protected  by  his  duplicate,  in  an  action  of  trespass,  for  acts  done 
in  its  collection,  under  the  same  circumstances  which  would  enable  a  ministerial  officer  to 
justify  by  virtue  of  process :  Bank  v.  Smith,  7  O.  S.  42 ;  see,  to  the  same  effect,  Loomis 
V.   Spencer,   1   O.   S.   153  ;   Thompson  v.   Kelly,   2  O.   S.   647. 

The  rule  that  statutes  of  limitation  do  not  run  against  the  state  unless  it  is  expressly 
so  provided,  is  applicable  in  actions  where  the  state,  though  not  a  party  to  the  record,  is  the 
real  party  in  interest:  Wasteney  v.  Schott,  58  O.  S.  410  [affirming  Schott  v.  Wasteney.  13 
O.   C.   C.   339,    7   O.   C.  D.    222.] 

Sec.  2656.  See  this  section  for  the  5  per  cent,  payable  to  county  treasurers  as  com- 
pensation for  collecting  delinquent  personal  property  taxes. 

Reading   of  list   of   delinquents;    employment   of  collectors. 

Sec.  5696.  The  county  commissioners,  at  each  September  session,  shall  cause  the  list 
of  persons  delinquent  in  the  payment  on  personal  property  to  be  publicly  read.  If  they 
deem  it  necessary,  they  may  authorize  the  treasurer  to  employ  collectors  to  collect  such 
taxes  or  part  thereof,  prescribing  the  compensation  of  such  collectors  which  shall  be  paid 
out  of  the_  county  treasury.  All  such  allowances  shall  be  apportioned  ratably  by  the 
county  auditor  among  all  the  funds  entitled  to  share  in  the  distribution  of  such  taxes. 
(R.  S.  Sec.  2858.) 

County  commissioners  have  no  jurisdiction  to  authorize  a  county  treasurer  to  employ  a 
collector  to  collect  personal  delinquent  taxes  under  this  section,  until  they  first  cause  the 
delinquent  list  to  be  publicly  read  as  provided  in  this  section.  An  appointment  of  such  col- 
lector can  be  authorized  only  for  the  collection  of  the  whole  or  any  part  of  the  delinquent  list 
which  has  been  caused  to  be  so  publicly  read  :     Commissioners  v.  Arnold,   65  O.   S.  479. 

There  is  no  authority  under  this  section  to  employ  a  collector  to  collect  future  delinquent 
lists  :     Commissioners  v.  Arnold,   65  O.  S.   479. 

Under  this  section,  the  county  commissioners  must  prescribe  the  compensation  of  the  tax 
collector  definitely  before  collections  are  made.  It  is  not  sufficient  to  prescribe  that  the 
compensation  shall  not  exceed  a  certain  amount  or  a  certain  percentum  :  Commissioners  v. 
Arnold.  65  O.  S.  479. 

Under  this  section  the  county  treasurer  may  appoint  as  many  collectors  as  he  may  see  fit. 
Such  appointment  Is  made  by  the  treasurer,  and  not  by  the  commissioners  :  and  the  authority 
of  the  collector  ceases  with  the  expiration  of  the  term  of  the  treasurer :  Brady  v.  French. 
6   O.   N.   P.   122,   9   O.   D.    (N.  P.)    195. 


CHAPTER  FORTY. 
COLLECTION  OF  TAXES.  (Continued.) 

REMEDIES. 

Section  Section 

12075.  Jurisdiction    of    common    pleas    and  12078.     Amount    admitted    must    be    paid    or 

superior  courts.  tendered   and   bond   given. 

12076.  Parties  to  actions  to  enjoin  levy.  12078-1.  Refunding  illegal  tax  or  assessment. 

12077.  Parties    to    actions    to    enjoin    collec- 

tion. 

See  G.  C.  5624-10'and  5624-11,  (106  v.  269;  §§90  and  91),  for  powers  of  thf-  tax  com- 
mission   to    remit   taxes   and    penalties    illegally    assessed. 

Jurisdiction   of  courts  of  common   pleas  and   superior. 

Sec.  12075.  Common  pleas  and  superior  courts  may  enjoin  the  illegal  levy  or 
collection  of  taxes  and  assessments,  and  entertain  actions  to  recover  them  back  w^hen 
collected,  without  regard  to  the  amount  thereof,  but  no  recovery  shall  be  had  unless  the 
action  be  brought  within  one  year  after  the  taxes  or  assessments  are  collected.  (R.  S. 
Sec.  5848.) 

An  additional  or  enlarged  remedy  is  given  to  the  taxpayer  under  this  statute.  While  the 
action  under  it  is  still  equitable  in  its  nature,  a  remedy  is  afforded  by  it  which  formerly 
might  be  had  only  at  law:  Tone  v.  Columbus,  39  O.  S.  281;  Stephan  v.  Daniels,  27  O.  S.  527  ; 
Steese   v.   Oviatt,    24   O.   S.    248. 

To  provide  a  proper  remedy  was  the  object  of  this  law.  It  was  a  legislative  recog- 
nition of  a  fundamental  duty  enjoined  by  the  constitution  of  the  state,  that  while  the  power 
to  tax  was  essential  to  government,  the  duty  of  protecting  the  citizen  from  illegal  exactions 
under  the   name   of   taxes,   and   under  the  forrns  of   law,   was   not  to   be   forgotten   or   neglected. 

It  being  therefore,  remedial  in  its  character,  it  should  receive  that  construction,  if 
the  words  will  reasonably  admit,  that  will  effect  the  manifest  intention  of  the  legislature, 
and    remedy    the    evil. 

It  gives  a  remedy  by  injunction,  on  the  application  of  a  single  person  taxea,  when 
none  existed  before.  In  his  application  he  need  not  aver  and  show,  as  under  ordinary  rules 
in  equity,  that  great  or  irreparable  injury  is  about  to  be  done  for  which  he  has  no  adequate 
remedy  at  law,  but  only  that  the  tax  is  illegal  whicli  is  about  to  be  assessed  or  collected. 

It  thus  beomes  apparent  that  a  new  equitable  remedv  was  given  by  this  statute." 
Stephen,    Treas.,    v.    Daniels,    27    O.    S.    535. 


This  section  and  not  G.  C.  §  12241  provides  the  method  for  testing  the  validity  of  a  tax 
or  assessment:    Musser  v.   Adair,   55   O.   S.    466;    Stemen   v.   Hizey,   19   O.   D.    (N.  P.)    155. 

This  section  is  not  revoked  by  the  passage  of  the  Willis  law  (G.  C.  §  §  5522  and  5524). 
and  if  a  taxpayer  may  invoke  the  aid  of  the  courts  to  determine  the  legality  of  the  action 
of  the  board  of  appraisers,  the  state  may  likewise  invoke  the  same  aid  for  the  same  purpose : 
State   v.    Bridge   Co.,    18   O.    D.    (N.  P.)    273. 

This  section  applies  to  an  action  to  recover  back  the  excessive  part  of  a  street  assessment : 
Groesbeck   v.    Cincinnati,    51   O.   S.    365. 


Both  under  G.  C.  §  12075  and  upon  general  principles,  aside  from  such  statute,  a  federal 
court  in  Ohio  may  entertain  a  suit  to  enjoin  the  enforcement  of  a  special  assessment  made 
under  a  rule  or  svstem  in  violation  of  the  constitution  of  he  United  States:  Norwood  v. 
Baker.    172   U.    S.    269. 

Where  a  statute  of  a  state  creates  a  new  right  or  provides  a  new  remedy,  the  federal 
courts  will  enforce  that  right  either  on  the  common  law  or  equity  side  of  the  docket,  as  the 
nature   of   the   right   or   remedy  requires :    Cummings   v.    Bank,    101    U.    S.    153. 

The  rights  conferred  by  this  statute  will  be  enforced  by  the  federal  courts :  Bank  v. 
Hubbard,   106   Fed.    809,   45    C.   C.   A.    66,   13   O.   F.    D.    508 

It  will  be  enforced  by  the  federal  courts  acting  as  courts  of  equity  :  Norwood  v.  Baker, 
172  U.  S.  269  :  Bank  v.  Dodge,  197  U.  S.  70  ;  Lander  v.  Bank,  118  Fed.  785,  55  C.  C.  A.  523, 
14  O.  F.   D.   54. 


A  tax  can  not  be  justified  merely  upon  equitable  considerations.  Public  burdens  of  that 
nature  can  be  sustained  only  when  authorized  by  positive  law.  And  when  such  burden  is 
illegally  imposed,  it  is  a  statutory  right  of  the  party  against  whom  it  is  charged  to  stay  its 
collection   by   injunction  :     Markle   v.    Newton,    64    O.    S.    493. 

Injunction  will  not  lie  where  errors  and  irregularities  could  have  been  remedied  by  a 
petition  in  error,  as  in  the  case  of  county  commissioners'  proceedings  in  two-mile  pike  case.s, 
if  the  error  appeared   in  the   record  :    Lewis  v.   Laylin.   46   O.    S.   663. 

Injunction  will  not  lie  where  errors  and  irregularities  may  be  reviewed  by  petition  in 
error,  and  is  not  a  proper  procedure  to  correct  errors  in  proceedings  of  township  trustees  : 
Haff   V.   Fuller,    45    O.    S.    495. 

(183) 


1 84 


THE   TAX    LAWS    OF   OHIO. 


Failure  to  give  notice  of  assessirient  proceedings  Is  ground  for  enjoinlns  the  collection  ot 
assessment    levied    without   such    notice:     Joyce    v.    Barron,    67    O.    S.    264. 

An  assessment  for  a  county  ditch,  under  a  proceeding  of  whicli  the  landowner  had 
neither  notice  nor  knowledge,  is  illegal,  and  its  collection  may  be  perpetually  enjoined  : 
Railway   v.    Wagner,    43    O.    S.    75. 

Although  a  valuation  made  or  added  by  taxing  officers  in  good  faith  is  conclusive  in 
the  absence  of  gross  mistake,  yet  the  liability  to  be  taxed  at  all  is  not  thus  concluded,  and 
G.  C.  §  12075,  giving  an  injunction,  protects  the  citizen  the  same  as  if  an  appeal  were  given  : 
Hagerty   v.    Huddleston,    60   O.    S.    149. 

Courts  of  equity  have  full  authority  to  review  the  decision  of  the  auditor,  where  the 
foundation  of  the  right  to  tax  is  challenged.  The  action  of  the  auditor  makes  a  prima  facie 
case  only:  Kraay  v.  Gibson,  2  O.  N.  P.  (N.  S.)  537,  [affirmed,  Gibson  v.  Kraay,  17  O.  D. 
(N.    P.)  '218,    3    O.    L.    R.    671]. 


A  taxpayer  has  no  right,  after  voluntary  payment,  to  enjoin  an  unconstitutional  road  tax  : 
State  ex   rel.,   v.    Commissioners,    56    O.   S.    718. 

Where  a  person  pays  on  an  illegal  increase  of  valuation  the  first  half  of  the  taxes  with- 
out protest,  and  this  amounts  to  more  than  the  entire  year's  proper  taxes,  an  injunction  will 
be  granted  against  any  part  of  the  last  half,  although  he  intended  the  payment  made  as 
the  half  taxes  only:    Cozad  v.  Hubbard,   18  O.  C.  C.   294,   10  O.   C.   D.   162. 

Payment  of  an  illegal  tax  by  plaintiff  after  dissolution  of  an  injunction  will  not  prevent 
plainliff  from  prosecuting  error  to  test  the  validity  of  the  tax  when  other  taxes  for  later 
jiears  are  to  be  levied   under  the  same  law:    Railway  v.   Martin,   53   O.    S.    386. 


Several  lot  owners  may  join  to  restrain  an  invalid  street  assessment,  and,  if  numerous, 
one  mav  sue  on  behalf  of  himself  and  all  whom  he  is  authorized  to  represent :  Upington  v. 
Oviatt,  "24    O.    S.    232  ;     Quinlan    v.    Myers,    29    O.    S.    500. 

A  taxpayer  may  bring  action  to  enjoin  collection  of  tax  levied  for  payment  of  bonds 
issued  under  an  unconstitutional  act :    Counterman  v.   Dublin,  38  O.   S.   515. 

The  plaintiff  seeking  to  enjoin  the  collection  of  an  assessment  must  show  the  invalidity 
of   the   tax   or   assessment   by   proper   averments   and    proof:     Bolton   v.    Cleveland,    35    O.    S.    319. 

The  plaintiff  is  not  required  to  make  put  a  case  in  every  element  wliich  would  be  neces- 
sary witliout  it  to  entitle  him  to  equitable' relief ;  it  is  sufficient  if  he  shows  that  the  tax  or 
assessment  is  illegal  :  Tone  v.  Columbus,  39  O.  S.  281 ;  Stephen  v.  Daniels,  27  O.  S.  527  ; 
Steese    v.    Oviatt,    24    O.    S.    248. 

The  burden  of  establishing  a  right  to  a  perpetual  injunction  against  the  collection 
of  an  assessment  is  upon  the  party  who  claims  to  be  entitled  to  the  injunction  :  Spangler  v. 
Cleveland,    43    O.    S.    526. 


Voluntarily  paid  taxes  without  protest  or  objection  are  not  recoverable.  Taxes  paid 
after  December  20th,  without  effort  by  the  treasurer  to  collect  or  enforce  payment,  but  re 
ceived  in  the  usual   course  when  offered,   are  voluntarily  paid  :    Wilson  v.   Pelton,    40   O.    S.   306. 

Payments  made  under  a  mistake  of  facts  without  consideration  are  recoverable :  Woolley 
V.    Staley,    39    O.    S.    354. 

Payment  of  taxes  under  a  belief  justified  by  the  circumstances  that  there  is  a  legal 
cliarge  on  the  property,  when  there  is  no  such  charge  on  the  duplicate  and  no  legal  or  moral 
obligation  to  pay,  is  recoverable  as  made  under  a  mistake  of  facts  :  Woolley  v.  Staley,  39 
O.    S.    354. 

Payments  made  under  a  mistake  of  law  can  not  be  recovered  back  :  McCarty  v.  Toledo, 
11   O.   C.   C.   67,   5   O.   C.   D.   88. 

Voluntary  payments  of  an  assessment  under  a  law  subsequently  declared  unconstitutional 
can  not  be  recoevred  back  :    State,  ex  rel.,  v.   Bader,  56  O.   S.,   718. 


Payments  which  are  involuntary  may  be  recovered  back.  To  make  the  payment  of  an 
illegal  demand  involuntary,  it  must  be  made  to  appear  that  it  was  to  release  the  person  or 
properly  from  detention  or  to  prevent  the  seizure  of  either  by  the  other  party  having  apparent 
authority  to  do  so  without  resorting  to  an  action  at  law  :    Mays  v.   Cincinnati,   1   O.   S.   268. 

The  ruling  in  Mays  v.  Cincinnati,  1  O.  S.  268,  was  modified  in  Baker  v.  Cincinnati,  11  O. 
S.  534,  where  it  was  held  that  a  payment  may  be  involuntary,  if  there  be  an  immediate  and 
urgent  necessity  or  the  payment  is  made  for  the  purpose  of  redeeming  or  preserving  one-'s 
property. 

The  payment  of  a  tax  to  avoid  a  penalty  provided  by  statute,  when  made  under  protest 
with  notification  of  an  action  to  recover  such  tax,  is  not  voluntary,  and  an  action  for  recovery 
may  be  maintained  if  the  tax  is  illegal :  Telegraph  Co.  v.  Mayer,  28  O.  S.  521  ;  Ratterman 
V.   Express  Co.,   49   O.    S.    608. 

To  recover  illegal  taxes  the  payment  must  be  involuntary,  and,  where  the  treasurer  is  about 
to  levy,  a  simple  protest  and  notice  of  intended  suit  is  not  sufficient :  Whitbeck  v.  Minch,  48 
O.    S.    210  ;    see   Marietta   v.    Slocomb,    6    O.    S.    471. 

Payment  of  an  illegal  assessment  under  protest  without  waiting  for  it  to  be  returned 
delinquent,  and  the  land  advertised  for  sale  is  not  voluntary  :  Higgins  v.  Pelton,  7  Dec.  Rep. 
661,   4   Bull.   751. 

An  action  to  recover  back  an  excess  of  assessment  over  cost  of  improvement  must  be 
brought  within  one  year,  though  the  illegality  was  not  then  known:  Groesbeck  v.  Cincinnati, 
51  O.   S.   365. 

An  assessment  for  more  than  is  necessary  is  illegal  as  to  the  excess,  and  hence  the  prop- 
erty owner  who  paid  it  can  not  recover  back  the  excess  after  a  year  under  this  section,  although 
the  excess  was  caused  by  a  mistake  in  calculation  and  the  payment  was  in  ignorance  of  u: 
Groesbeck   v.    Cincinnati,  "51    O.    S.    365. 

When,  for  the  purpose  of  collection,  an  assessment  is  divided  into  two  or  more  install- 
ments, payable  annually  or  otherwise,  the  limitation  of  time  in  which  the  action  can  be 
brought  as  provided  in  this  section  begins  to  run  against  such  installments  from  the  time  of 
its  collection  and  not  from  the  collection  of  the  last  installment :  Pelton  v.   Bemis,   44  O.   S.   51. 


THE   TAX    LAWS   OF   OHIO.  185 

One  taxpayer  can  not  sue  on  behalf  of  himself  and  others  to  recover  back  payments  of  an 
illegal  tax,  but  each  must  sue  for  himself:    Trustees  v.  Thoman,  51  O.  S.  285. 


Suit  may  be  maintained  under  this  section  on  the  ground  that  complainant  was  not  at  the 
time  of  the  levy  of  such  tax  a  resident  of  the  county,  as  to  render  credits  taxable  therein  :  Mc- 
Kni^ht  V.    Dudley,   148   Fed.   204,   78   C.   C.  A.   162,   15   O.   F.   D.    288. 

The  record  of  a  board  of  equalization  is  not  conclusive,  but  only  prima  facie  evidence, 
in  an  action  by  a  taxpayer  under  this  section  challenging  the  legality  of  a  tax  or  assessment: 
Hagerty  v.  Huddleston,   60  O.   S.   149. 

One  who  has  erroneously  paid  taxes  may,  after  the  year  has  elapsed  for  recovering  the 
same  by  suit  under  this  section,  proceed  in  mandamus  against  the  auditor  when  that  ortlcial 
has  discovered  taxes  to  have  been  erroneously  paid  within  five  years,  to  call  the  attention  of 
the  county  commissioners  to  the  fact,  so  that  they  may  order  a  refunder  :  Hagerty  v.  State, 
ex  rel.,  14  O.  C.  C.  95,   7  O.  C.  D.  88. 

Tliat  the  taxes  have  been  voluntarily  paid  is  no  defense  to  the  proceeding  in  mandamus  : 
Hageny  v.  State,  ex  rel.,  14  O.  C.   C.   95,  7  O.  C.  D.  88. 

Injunction  lies  against  an  arbitrary  addition  to  a  personal  tax  return  without  evidence. 
Lumber   Co.   v.   Robinson,    1   App.    209. 

Parties  to  actions  to  enjoin  levy. 

Sec.  12076.  Actions  to  enjoin  the  illegal  levy  of  taxes  and  assessments  must  be 
brought  against  the  corporation  or  person  for  whose  use  and  benefit  the  levy  is  made. 
If  the  levy  would  go  upon  the  county  duplicate,  the  county  auditor  must  be  joined  in  the 
action.     (R.  S.  Sec.  5849.) 

Parties   to   action   to   enjoin   collection. 

Sec.  12077.  Actions  to  enjoin  the  collection  of  taxes  and  assessments  must  be 
brought  against  the  officer  whose  duty  it  is  to  collect  them.  Actions  to  recover  back 
taxes  and  assessments,  must  be  brought  against  the  officer  who  made  the  collection,  or,  if 
he  be  dead,  against  his  personal  representative.  When  they  were  not  collected  on  the 
county  duplicate,  the  corporation  which  made  the  levy  must  be  joined  in  the  action. 
(R.  S.  Sec.  5850.) 

A  suit  against  a  county  treasurer  to  enjoin  an  illegal  tax  is  in  its  nature  against  the 
office  rather  than  the  person,  and  a  change  of  incumbent  does  not  abate  it.  The  successor 
may   be  substituted  :     Railway  v.   Martin,    53   O.    S.    386. 

The  action  to  recover  back  an  assessment  illegally  collected  by  a  county  treasurer  must 
be  brouarht  against  such  oTlcer  inr1i^■i(luallv,  anri  not  in  his  offlcial  canacity :  Hornberger  v. 
Case,  9  Dec.  Rep.  434,  13  Bull.  511  ;  Herzberg  v.  Willey,  9  I>ec.  Rep.  426,  13  Bull.  334. 

Amount  admitted   must   be   paid   or  tendered,  and  bond   given. 

Sec.  12078.  If  the  plaintiff  in  an  action  to  enioin  the  collection  of  taxes  or  assessments 
admits  that  a  part  thereof  was  legally  levied,  he  first  must  pay  or  tender  the  sum  admitted 
to  be  due.  When  an  injtinction  is  allowed,  bond  mtist  be  given  as  in  other  cases.  The 
injunction  shall  be  a  justification  of  the  officers  charged  with  the  collection  of  such  taxes 
or  assessments  for  not  collecting  them.     (R.  S.  Sec.  5851.) 

If  an  injunction  is  asked  against  the  collection  of  a  tax  on  the  ground  that  it  is  too  larsje, 
an  injunction  will  be  granted  only  upon  condition  that  the  plaintiff  nay  a  tax  equal  to  that 
which   misrht  have  been  properly  assessed:      Frazer  v.  Liebern,   16   O.   S.    614. 

If  the  valid  portion  of  an  assessment  can  be  ascertained,  a  court  of  equity  will  enjoin  the 
collection  of  the  illegal  portion  only  upon  the  condition  that  the  valid  portion  be  paid  :  Ehni 
v.  Columbus,   3  O.  C.  C.   494.   2  O.  C.   D.   283. 

Refunding  illegal  tax  assessments. 

Sec.  12078-1.  That  if.  by  judgment  or  final  order  of  any  court  of  competent 
jurisdiction  in  this  state,  in  an  action  not  pending  on  appeal  or  error  it  has  been  or  shall 
be  adjudsred  and  determined  that  any  taxes  or  assessment  or  part  thereof  levied  after 
January  1.  1910,  was  illegal  and  such  judgment  or  order  has  not  been  made  or  shall  not 
be  made  in  time  to  prevent  the  collection  or  payment  of  such  tax  or  assessments,  then  such 
tax  or  assessment  or  such  part  thereof  as  shall  att  he  time  of  such  judgment  or  order  be 
then  unexpended  and  in  the  possession  of  the  officer  collecting  the  same,  shall  be  repaid 
and  refunded  to  the  person  paying  such  tax  or  assessment  by  the  officer  having  the  same 
in  his  possession. 


CHAPTER  FORTY-ONE. 
DELINQUENT  LANDS. 


Section 

5704.  Publication. 

5705.  Form  of  notice. 

5706.  Fees  for  publication  of  delinquent  and 

forfeited   land   list. 

5707.  Auditor    to     compare     delinquent     list 

with   duplicate. 

5708.  Copy  inserted   in  delinquent  list ;   cer- 

tificate. 

5709.  When  delinquent  list  not  published. 

5710.  List    and    affidavit   sent   to   auditor   of 

state. 

5711.  Sale  of  delinquent  lands. 

B712.     How  to  proceed  if  purchaser  fails  to 
pay, 

5713.  County    auditor    or    deputy    to    attend 

sales  of   delinquent   lands. 

5714.  Copy  of  record  of  sales  forwarded  to 

auditor  of  state. 

5715.  Certificate   of   purchase   of   delinquent 

lands. 

5716.  Duty   of   county   surveyor   under   such 

5717.  When     survey     and    deeds     shall     be 

made. 

5718.  Certificate  assignable. 


Section 

5719.  WTien  auditor  to  make  deeds. 

5720.  When    different     tracts     sold     to    one 

purchaser,     auditor     to     make     one 
deed. 

5721.  Title    by    deed    and    its    effect    as    evi- 

dence. 

5722.  When    survey    of   land    sold   for    taxes 

dispensed    with. 

5723.  Purchaser    of    the     interest     of    joint 

tenant,   etc.,   to  hold  in  common. 

5724.  Lien  of  tax  purchaser,  etc.,  if  sale  in- 

valid. 

11703.  Remedy  of  purchaser,  if  sale  invalid. 

11704.  Remedy  in  other  cases  of  invalid  sales. 

5725.  When  sale  not  invalid. 

5726.  Deeds  made   when  certificates   lost   or 

destroyed. 

5727.  When    auditor     to     keep     minutes    of 

deeds  made. 

5728.  Same   as   to   redemption   of  lands. 

5729.  Sale   of  land   for  taxes   paid,   void. 

5730.  When    auditor    may    make    deeds    for 

lands  in  other  counties. 

5731.  Auditor     to     transfer    land     sold     for 

taxes. 


Publication. 

Sec.  5704,  Each  county  auditor  shall  cause  the  list  of  delinquent  lands  in  his  county 
to  be  published  weekly  for  two  weeks  between  the  twentieth  day  of  Decernber,  and  the 
second  Tuesday  in  February  next  ensuing  in  one  newspaper  in  the  English  language, 
printed  and  of  general  circulation  in  the  county,  and  one  newspaper  of  the  German 
language  if  there  is  such  newspaper  printed,  published  and  of  general  circulation  therein. 
There  shall  be  attached  to  the  list  a  notice  that  the  delinquent  lands  will  be  sold  by  the 
county  treasurer,  as  provided  by  law.     (R.  S.  Sec.  2864.) 

This  section  and  similar  and  analogous  sections  have  been  held  to  be  mandatory,  and  a 
failure  to  comply  therewith  invalidates  the  proceedings  thereafter  and  the  tax  sale  based 
thereon  :  Thompson's  Lessee  v.  Gotham,   9  O.   170  ;  Rhodes  v.   Gunn,   35   O.   S.   387. 

Under  a  similar  statute,  the  publication  of  a  notice  which  omitted  to  state  the  county 
wherein  the  sale  was  to  be  made,  but  stated  that  such  sale  was  to  be  "at  the  courthouse  in 
Warren,"    was  held  to  be  sufficient :      Sheldon   v.    Coates,    10   O.    278. 

In  a  proceeding  under  a  somewhat  similar  statute  (G.  C.  §  3228,  et  seq.)  to  sell  school 
lands  for  the  unpaid  purchase  price,  it  was  held  that  if  a  notice  which  was  substantially  suffi- 
cient was  given,  it  was  not  rendered  invalid  by  the  fact  that  another  and  defective  notice  for 
the  same  sale  on  another  day  had  been  published  in  another  paper:  Sealing  v.  Lawrence,  27 
O.   S.   441. 

Under  a  similar  section  due  notice  of  sale  could  be  proved  by  the  production  of  a  news- 
paper containing  advertisement  of  the  notice,  accompanied  by  proof  of  the  publication  for 
the  requisite  length  of  time  :     Thevenin  v.  Lessee  of  Slocum,   16   O.   519. 

A  sale  of  land  for  taxes  is  not  valid  unless  the  record  of  the  advertisement  of  the  list 
of  delinquents  for  four  weeks,  between  the  first  of  October  and  the  first  of  December,  be 
recorded  in  the  auditor's  oflace  as  the  law  requires:    Kellogg  v.  McLaughlin,  8  O.   114. 

Form   of  notice. 

Sec.  5705.    Such  notice  shall  be  in  substance  as  follows : 


DELINQUENT    TAX    SALE. 

The  lands,  lots  and  parts  of  lots  returned  delinquent  by  the  treasurer  of ._ 

county,  with  the  taxes  and  penalty  charged  thereon,  agreeably  to  law,  are  contained  and 
described  in  the  following  list,  viz:  (here  insert  the  list  with  the  name  or  names  of  the 
owner  or  owners  of  the  said  respective  tracts  of  land,  or  town  lots,  as  designated  on  the 
duplicate.)  And  notice  is  hereby  given  that  the  whole  of  such  several  tracts,  lots  or  parts 
of  lots,  or  so  much  thereof  as  may  be  necessary  to  pay  the  taxes  and  penalty  charged 
thereon,  will  be  sold  by  the  county  treasurer  at  the  court  house  in  such  county  on  the 
second  Tuesday  of  February, ,  unless  the  taxes  and  penalty  are  paid  before  that 

(186) 


THE   TAX    LAWS    OF   OHIO.  187 

time,  and  that  the  sale  will  be  continued   from  day  to  day,  until  the   several  tracts,  lots 
and  parts  of  lots,  have  been  sold  or  offered  for  sale.     (R.  S.  Sec.  2864.) 

Sale  not  invalid  if  sufficiently  described  on  duplicate,  etc.,  see  G.  C.   §  5725. 
A  sale  of  lands  for  taxes  is  not  valid,  unless  such  lands  liave  been  listed  previously  under 
some  appropriate  and  pertinent  description:     Hannel  v.   Smith,  15  O.   134. 

Fees   for  publication   of   delinquent   and   forfeited   land    list. 

Sec.  5706.  The  publishers  of  newspapers,  for  advertising  the  delinquent  and  forfeited 
list  of  the  several  counties,  and  the  notice  of  sale  shall  be  entitled  to  receive  a  sum  not 
exceeding  the  following  rates :  for  the  notice  of  sale,  ten  dollars;  for  designating  the 
several  school  districts,  townships,  villages  and  cities,  and  the  several  wards  in  a  city,  fifty 
cents  each ;  and  for  each  tract  of  land,  city  or  town  lot,  or  part  of  lot,  contained  in  each 
of  such  lists,  thirty  cents.  A  greater  sum  than  one-half  of  the  taxes  and  penalties,  due  on 
any  tract,  lot,  or  part  of  lot  shall  not  be  allowed  for  advertising  such  tract,  lot,  or  part  of 
lot.  Such  property  shall  not  be  published  in  a  list,  as  delinquent,  if  the  taxes  and  penalty 
thereon  had  been  paid  on  or  before  the  twentieth  day  of  December.     (R.  S.  Sec.  2865.) 

The  total  amount  that  may  be  expended  in  advertising  delinquent  lands  for  sale,  in  order 
to  collect  the  taxes  due  thereon,  shall  not  exceed  on  any  tract,  lot  or  part  of  a  lot  more  than 
one-half  of  the  taxes  and  penalties  thereon.     A.  G.  R.  1913,  p.  311. 

Auditor   to   compare   delinquent   list   with   duplicate. 

Sec.  5707.  Before  advertising  such  list  of  delinquent  lands  and  lots,  the  county  auditor 
shall  compare  it  with  the  duplicate  in  the  office  of  the  county  treasurer,  and  strike  therefrom 
all  lands  or  town  lots  upon  which  taxes,  interest,  and  penalty  of  the  preceding  year,  with 
the  taxes  of  the  current  year,  have  been  paid,  and  advertise  the  remainder  as  provided  in 
this  chapter.     (R.  S.  Sec.  2866.) 

Copy  inserted  in  delinquent  list;   certificate. 

Siif.  5708.  The  county  auditor,  on  or  before  the  day  of  sale  mentioned  in  such  notice, 
shall  insert  at  the  foot  of  the  record,  on  the  delinquent  list,  a  copy  of  the  notice,  and 
certify  on  the  record,  immediately  following  such  notice,  the  name  of  the  paper,  and 
the  length  of  time  such  list  and  notice  were  published  therein.     (R.  S.  Sec.  2867.) 

Failure  to  comply  with  the  provisions  of  this  section  renders  tax  sales  invalid  :  Magruder 
V.  Esmay,   35  O.   S.   221. 

When   delinquent   list  not  published. 

Sec.  5709.  If  a  county  auditor,  by  •  inadvertence  or  mistake,  omits  to  publish  the 
delinquent  list  of  the  county  as  required  by  law,  he  shall  charge  the  lands  and  town  lots 
with  the  taxes  and  penalty,  if  such  taxes  and  penalty,  with  which  the  lands  and  town  lots 
therein  stand  charged  have  not  been  paid  before  the  tenth  day  of  August  of  the  next 
succeeding  year.  He  shall  also  charge  them  with  the  taxes  of  the  current  year,  and  record, 
certify,  and  publish  them  as  part  of  the  delinquent  list.     (R.  S.  Sec.  2868.) 

List  and  affidavit  sent   to  auditor  of  state. 

Sec.  5710.  The  county  auditor  shall  send,  by  mail,  to  the  auditor  of  state,  one  paper 
containing  a  list  of  delinquent  and  forfeited  lands,  and  a  copy  of  the  account  of  the 
printer,  as  sworn  to  by  him  and  allowed  by  the  auditor.     (R.  S.  Sec.  2869.) 

This  section  is  mandatory,  and  failure  to  comply  therewith  invalidates  subsequent  pro- 
ceedings and  the  tax  sale  based  thereon:     Rhodes  v.  Gunn,  35  O.   S.  395. 

Sale  of  delinquent  lands. 

Sec.  5711.  The  county  treasurer  or  his  deputy  shall  attend  at  the  court  house  in  the 
county,  on  the  second  Tuesday  in  February,  in  conformity  with  the  notice  prescribed  in  the 
first  section  of  this  chapter,  and  at  and  after  the  hour  of  ten  in  the  forenoon,  offer  for 
sale,  separately,  each  tract  of  land,  city  or  town  lot,  or  part  of  lot,  contained  in  such 
advertisement,  on  which  the  taxes  and  penalty  have  not  been  paid.  The  person  or  persons 
offering  at  the  sale  to  pay  the  taxes  and  penalty  charged  on  such  land,  lot  or  part  of  lot, 
for  the  least  quantity  thereof,  shall  be  the  purchaser  or  purchasers  of  such  quantity.  The 
treasurer  shall  continue  such  sale  from  day  to  day  until  each  of  such  tracts,  lots  or  parts 
of  lots  have  been  sold  or  offered  for  sale.     (R.  S.  Sec.  2870.) 

The  duplicate  which  is  delivered  to  the  treasurer  has  the  effect  of  an  execution,  and  he 
may  .«ell  lands  upon  which  taxes  and  assessments  have  been  levied  on  the  duplicate.     If,  how- 

fver,  such  sale  is  ine<iuitable  or  unjust,  equity  may  enjoin  the  same  :     stone  v.  Viele,  38  O.  S. 
14. 


l88  THE   TAX   LAWS    OF   OHIO. 

If  a  number  of  lots  are  listed  by  number,  and  they  are  assessed  as  one  entire  tract,  a 
separate  sale  of  each  lot  is  invalid  :      VVilley  v.   Scoville,   9  O.   43. 

A  tax  sale  is  rendered  void  by  collusion  between  the  bidders  thereat:  Dudlej-  \.  I^iutle, 
2   O.   504. 

The  provisions  of  the  statute  with  reference  to  the  date  of  tlie  sale  must  be  complied 
with:     Mathers  v.   Lewis,   IS   O.   C.  C.   134,   9   O.   C.   D.   873. 

How  to  proceed  if  purchaser  fails  to  pay. 

Sec.  5712.  The  person  or  persons  purchasing  such  tract  of  land  or  town  lot,  or  any 
part  thereof,  shall  forthwith  pay  to  the  treasurer  the  amount  of  taxes  and  penalty  charged 
thereon.  On  failure  so  to  do,  the  treasurer  shall  forthwith  offer  said  land  or  town  lot 
again  for  sale,  in  like  manner  as  if  no  such  sale  had  been  made.  The  person  so  failing  to 
make  payment  shall  forfeit  and  pay  twenty-five  per  cent,  on  the  amount  of  the  tax  and 
penalty  to  be  recovered  by  a  civil  action,  in  the  name  of  the  treasurer,  for  the  use  of  the 
county,  before  any  justice  of  the  peace  or  court  having  jurisdiction  thereof.  (R.  S. 
Sec.  2871.) 

County  auditor  or  deputy  to  attend  sales  of  delinquent  lands. 

Sec.  5713.  The  county  auditor,  or  his  deputy,  shall  attend  all  such  sales  of  delinquent 
lands  and  lots,  made  by  the  treasurer  of  his  county,  and  make  a  record  thereof  in  a  sub- 
stantial book.  He  shall  describe  therein  the  several  tracts  of  land  and  lots  sold  at  the 
sale,  as  described  in  the  advertisement  aforesaid,  and  state  how  much  of  each  tract  of  land 
or  lot  was  sold,  and  to  whom  sold.  If  a  tract  or  lot  remains  unsold  for  want  of  bidders, 
he  shall  so  enter  it  in  a  substantial  book  kept  for  that  purpose  in  the  county  auditor's  office, 
to  be  designated  as  "the  forfeited  land  record"  of  said  county.     (R.  S.  Sec.  2872.) 

The  books  of  the  county  auditor  kept  in  compliance  witli  the  terms  of  this  section  anti 
certified  copies  therefrom  are  evidence:  Sheldon  v.  Coates,  10  O.  278;  Thevenin  v.  Slocum,  16 
O.    519. 

Failure  to  comply  with  the  provisions  of  this  section  renders  invalid  the  subsequent  pro- 
ceedings and  the  J.ax  sale  based  thereon  :     Magruder  v.  Esmay,  35  O.  S.  i233. 

Copy  of  record,  of  sales  forwarded  to   auditor  of  state. 

Sec.  5714.  The  county  auditor  shall  inake  and  certify  a  copy  of  all  lands  forfeited  at 
each  annual  delinquent  tax-sale,  and  forward  it  to  the  auditor  of  state  each  year  at  the 
time  of  making  the  settlement  with  the  county  treasurer,  next  after  such  sale.  (R.  S. 
Sec.  2872.) 

Certificate  of  purchase   of  delinquent  lands. 

Sec.  5715.  The  county  auditor  shall  make  and  deliver  to  the  purchaser  of  land  or  lots, 
sold  for  delinquent  taxes  as  aforesaid,  a  certificate  of  purchase,  therein  describing  the  land 
or  lots  so  sold,  as  described  in  the  tax  duplicate,  and  stating  therein  the  amount  of  taxes, 
and  penalty  for  which  they  were  sold.  If  only  a  part  of  a  tract  is  sold,  such  certificate 
shall  specify  the  quantity  sold,  and  be  directed  to  the  county  surveyor,  who  when  requested 
by  the  purchaser,  his  assignee,  or  heirs,  shall  lay  off,  by  metes  and  bounds,  in  a  square,  as 
near  as  practicable,  at  the  most  north-westerly  corner  of  the  tract  from  which  the  sale  was 
made,  the  quantity  so  sold.     (R.  S.  Sec.  2873.) 

Under  a  former  statute,  which  provided  for  the  sale  of  land  by  the  sheriff,  a  certificate 
signed  by  the  sheriff  as  collector,  and  not  as  sheriff,   was  valid:     Sheldon  v.   Coates,   10  O.   2tii. 

Upon  the  death  of  the  holder  of  the  certificate  of  purchase,  such  certificate  passes  to  his 
heirs  :     Rice  v.   White,   8   O.  216. 

Duty  of  county  surveyor  under   such  certificate. 

Sec.  5716.  If  the  sale  is  made  from  an  inlot  or  outlot,  in  a  city  or  village,  or  from  any 
particular  part  thereof,  the  county  surveyor  shall  lay  off  the  part,  or  portion  sold,  so  that  it 
shall  include  the  most  north-westerly  corner,  and  when  there  is  not  such  north-westerly 
corner  then  the  most  northerly  corner  shall  take  precedence  as  the  point  where  the 
description  shall  begin,  and  it  shall  extend  from  the  main  or  principal  street,  road,  or  alley 
which  may  be  the  most  convenient  front  to  such  lot,  to  the  rear  of  the  lot,  and  bound  it  by 
lines  as  nearly  parallel  with  the  outlines  of  such  lot  as  practicable.     (R.  S.  Sec.  2873.) 

When   survey  and  deeds   shall   be   made. 

Sec.  5717.  No  deed  shall  be  made  by  the  county  auditor  for  any  land  or  lot  so  sold 
for  taxes,  until  the  expiration  of  two  years  from  and  after  such  sale.  The  survey  thereof 
required  by  the  certificate  of  purchase  shall  not  be  made  until  the  expiration  of  that  time. 
(R.  S.  Sec.  2874.) 


THE   TAX    LAWS    OF   OHIO.  189 

Certificate    assignable. 

Sec.  5718.  An  assignment  of  such  certificate  of  purchase  shall  vest  in  the  assignee  or 
his  legal  representatives  all  the  right  and  title  of  the  original  purchaser.     (R.  S.  Sec.  2875.) 

A  sale  of  land  at  a  delinquent  tax  sale  does  not  vest  in  the  holder  of  a  certificato  of  pur- 
chase at  such  sale  the  title  to  the  property  so  sold,  but  the  holder  of  such  ceriificaic  acquires 
a  right  ot  be  invested  with  the  title  to  such  land  at  the  expiration  of  two  years  from  the  sale 
if   not  redeemed:     State,   ex  rel.,   v.   Godfrey,   62   O.   S.   18. 

When  auditor  to  make  deeds. 

Sec.  5719.  After  the  lapse  of  two  years  from  the  time  of  such  sale  for  taxes,  if  the 
land  or  lot  so  sold  has  not  been  redeemed,  the  county  auditor,  on  request  and  production 
of  the  certificate  of  purchase,  and  in  case  of  the  sale  of  part  only  of  a  tract  of  land  or  lot, 
on  production  of  the  county  surveyor's  return  of  a  survey,  if  he  deems  such  survey 
necessary,  in  conformity  with  the  requisitions  of  such  certificate,  shall  execute  and  deliver 
to  the  purchaser,  his  heirs,  or  assignee,  a  deed  of  conveyance  for  the  tract  of  land  or  town 
lot,  or  such  part  thereof  as  have  been  sold  as  aforesaid.     (R.  S.  Sec.  2876.) 

The  statute  of  limitations  begins  to  run  against  the  purchaser  from  the  day  that  he  was 
entitled  to  present  his  certificate  to  the  county  auditor  and  receive  a  deed  under  this  section  ; 
that  is,  it  begins  to  run  two  years  from  date  of  the  sale :  Wolcott  v.  Holland,  5  O.  C.  C. 
(N.  S.)    604.   17   O.   C.   D.   71. 

When  different  tracts  sold  to  one  purchaser,  auditor  to   make  one  deed. 

Sec.  5720.  When  two  or  more  parcels  of  the  same  tract  or  lot  of  land  are  sold  for 
the  non-payment  of  taxes,  to  the  same  purchaser  or  purchasers,  the  county  auditor,  on 
production  of  the  certificates  of  the  purchaser,  or  the  county  surveyor's  return  of  surveys 
thereof,  in  conformity  with  said  certificates,  when  such  surveys  are  required,  shall  execute 
and  deliver  one  deed  of  conveyance  of  the  several  parcels  so  sold,  to  the  purchaser  or 
purchasers,  his  or  their  lieirs  or  assigns,  such  deed  so  executed  or  delivered  shall  vest  in 
the  grantee  or  grantees,  his  or  their  heirs  or  assigns,  a  like  title,  both  in  law  and  equity,  as 
if  the  several  deeds  for  each  parcel  so  sold  had  been  executed.     (R.  S.  Sec.  2876.) 

Title  by  deed  and  its  effect  as  evidence. 

Sec.  5721.  The  deed  so  made  by  the  county  atiditor  shall  vest  in  the  grantee,  his  heirs 
and  assigns,  a  good  and  valid  title,  both  in  law  and  equity,  and  shall  be  prima  facie  evidence 
of  a  good  and  valid  title  in  such  grantee,  his  heirs  and  assigns.     (R.  S.  Sec.  2877.) 

As  to  effect   of  deed   under  sale  of  forfeited   lands,   see  G.    C.    §  5762. 

A  deed  made  in  compliance  with  this  section  and  under  proceedings  which  are  in  com- 
I^liance  with  the  preceding  sections  extinguishes  all  estates,  titles,  interests  and  liens  and 
passes  to  the  grantee  an  estate  in  fee  simple  free  from  all  incumbrances  and  liens  of  e\  ery 
sort:  Gwynne  v.  Neiswanger.  20  O.  556;  .Jones  v.  Devore,  8  O.  S.  430;  Kahle  v.  Nisley,  7  1 
O.   S.   328. 

Such  a  sale  extinguishes  dower,  .Jones  v.  Devore,  8  O.  S.  4  30,  and  prior  tax  title,  Ivahle 
V.  Nisley,  74  O.  S.  328,  and  outstanding  equitable  interest,  Rennick  v.  Wallace,  8  O.  53'.i  : 
Gwynne  v.   Xeiswang;er,   20  O.   556. 

When  survey  of  land  sold  for  taxes  dispensed  with. 

Sec.  5722.  When  the  whole  of  a  tract  of  land  has  been  sold  for  non-payment  of  taxes, 
in  different  parcels  to  different  purchasers,  and  the  certificates  of  the  sale  of  all  of  such 
different  parcels  comes  into  the  possession  of  one  of  said  purchasers  or  one  assignee  of 
the  purchasers,  the  county  auditor  of  the  proper  county  may  dispense  with  the  survey  of 
the  different  parcels,  and  make,  execute  and  deliver  one  deed  of  conveyance  for  the  whole 
of  the  tract  to  such  single  purchaser  or  assignee.  Such  deed  so  executed  and  delivered 
shall  vest  in  the  grantee,  his  or  her  heirs  or  assigns,  a  like  title,  both  in  law  and  equity, 
as  if  separate  deeds  for  each  parcel  of  such  tract  so  sold  had  been  made  after  and  upon 
the  proper  surveys  heretofore  required  to  be  made  in  conformity  with  law.  (R.  S. 
Sec.  2878.) 

Purchaser  of  the  interest  of  joint  tenant,  etc.,  to   hold   in   common. 

Sec.  5723.  The  purchaser,  at  a  sale  of  lands  or  lots  for  taxes,  of  the  interest  of  a  joint 
tenant,  tenant  in  common,  or  co-parcener,  or  of  a  part  or  portion  of  such  interest,  on 
obtaining  the  deed  from  the  auditor  for  the  part  or  portion  so  by  him  purchased  shall  hold 
it  as  a  tenant  in  common  with  the  other  owner  or  owners  of  such  land  or  lot,  and  be 
entitled  to  all  the  privileges  of  a  tenant  in  common  until  legal  partition  of  such  land  or  lot  is 
made.     (R.  S.  Sec.  2879.) 


igO  '  THE   TAX    LAWS   OF   OHIO. 

Lien  of  tax  purchaser,  etc.,  if  sale  invalid. 

Sec.  5724.  Upon  the  sale  of  land  or  town  lots  for  delinquent  taxes,  the  lien  which  the 
state  has  thereon  for  taxes  then  due  shall  be  transferred  to  the  purchaser  at  such  sale.  If 
such  sale  should  be  invalid  on  account  of  irregularity  in  the  proceedings  of  an  officer, 
having  a  duty  to  perform  in  relation  thereto,  the  purchaser  at  such  sale  shall  be  entitled  to 
receive,  from  the  owner  of  such  land  or  lot,  the  amount  of  taxes,  interest,  and  penalty 
legally  due  thereon  at  the  time  of  sale,  with  interest  thereon  from  the  time  of  payment 
thereof,  and  the  amount  of  taxes  paid  thereon  by  the  purchaser  subsequent  to  such  sale. 
Such  land  or  lot  shall  be  bound  for  the  payment  thereof.     (R.  S.  Sec.  2880.) 


If  a  homestead  has  been  set  off  in  certain  real  property,  the  son  of  the  owner  thereof 
who  is  under  no  obligation  to  pay  taxes  upon  such  premises,  who  purchases  such  premises 
at  a  tax  sale  and  obtains  a  tax  deed  tliereon,  falls  within  the  provisions  of  this  section.  If 
his  title  under  such  sale  proves  to  be  invalid  he  should  be  subrogated  to  the  lien  of  the 
estate  for  the  amount  paid  at  the  tax  sale,  the  taxes  subsequently  paid  and  interest  at  six 
percentum  from   the   time  that   such   payment  was   made:     Allen   v.    Russell,    59    O.   S.    137. 

If  the  sale  has  been  made  on  a  day  other  than  that  prescribed  by  law,  this  is  error  which 
comes  within  this  section:   Mathers  v.   Bull,    6   O.   N.   P.   45,   9   O.   D.    (N.  P.)    408. 

If  the  number  of  a  lot  is  properly  charged  in  the  name  of  the  owner,  but  there  is  an 
error  of  description  as  to  the  first  name  of  the  owner  of  the  subdivision  in  which  such  lot 
is  situated,  such  an  error  destroys  the  effectiveness  of  the  sale  and  deed,  and  recovery  can  be 
had  under  this  section:     Von  Seggern  v.   Meifeld,   1  O.   N.  P.    (N.  S.)    213,   15   O.   D.    (N.  P.)    390. 


If  a  judgment  creditor  has  a  lien  upon  land  which  has  been  sold  for  taxes,  he  cannot 
maintain  a  suit  in  equity  to  set  aside  the  tax  sale  as  invalid  unless  he  first  refunds  the 
amount  of  the  taxes  and  interest  or  offers  so  to  do  :     Gillett  v.  Webster,   15  O.  623. 

The  purchaser  at  an  invalid  ta.x  sale  may  recover  the  legal  taxes,  together  with  the 
interest  and  penalty  legally  due  thereon,  which  he  has  paid,  and  the  legal  taxes  which  he 
has  subsequently .  paid,  together  with  interest  thereon,  but  he  cannot  recover  illegal  taxes 
which  he  has  paid  nor  can  he  recover  interest  or  penalty  thereon :  Younglove  v.  Hackman, 
43   O.   S.   69. 


The  doctrine  of  lis  pendens  does  not  apply  to  sales  of  land  for  taxes.  By  virtue  of  G.  C. 
§  5672,  the  lien  of  the  state  for  taxes  is  paramount  to  all  other  liens,  and  inasmuch  as  by 
force  of  this  section,  the  lien  of  the  state  is  transferred  to  the  purchaser  at  a  tax  sale,  the 
purchaser's  claim  upon  such  lien  is  not  affected  by  the  fact  that  at  the  time  of  the  sale  a 
suit  is  pending  to  foreclose  and  extinguish  the  title  of  the  owner  to  which  suit  the  purchaser 
is  not   a  party  :     Trust  Co.   v.   Root,    72   O.   S.   535. 

In  an  action  to  enforce  the  li,en  herein  provided  for,  for  the  benefit  of  the  purchaser  of 
land  at  an  invalid  tax  sale,  the  statute  of  limitations  is  a  valid  defense  and  may  be  interposed, 
and  the  six  year  period  governs  in  such  cases:  Wiltsie  v.  McClymon,  11  O.  C.  C.  (N.  S. ) 
509,   20   O.  C.   D.   241. 

Remedy  of  purchaser,  if  sale  invalid. 

Sec.   11703.     Upon   the   sale   of   property  on   execution,   if   the   title   of   the   purchaser 

is  invalid  by  reason  of  a  defect  in  the  proceedings,  he  may  be   subrogated  to  the  right 

of  the  creditor  against  the  debtor,   to  the  extent  of  the  money  paid  and   applied   to  the 

debtor's  benefit,  and,  to  the  same  extent  have  a  lien  on  the  property   sold,   as   against  all 

persons,   except   bona   fide   purchasers    without   notice.  This    section    shall   not   require   the 

creditor  to  refund  the  purchase  money,  by  reason  of  the  invalidity  of  such   sales.      (R.   S. 
Sec.  5410.) 

Remedy  in  other  cases  of  invalid   sales. 

Sec.  11704.  The  next  preceding  section  shall  apply  also,  to  sales  by  order  of  court, 
sales  by  executors,  administrators,  guardians,  and  assignees,  and  to  sales  for  taxes. 
(R.  S.  Sec.  5411.) 

When   sale   not  invalid. 

Sec.  5725.  No  sale  of  land  or  town  lots  for  delinquent  taxes  shall  be  invalid  on  account 
of  its  having  been  charged  on  the  duplicate  in  name  other  than  that  of  the  rightful  owner, 
if,  in  other  respects,  it  is  sufficiently  described  on  the  duplicate,  and  the  taxes  for  which  it  is 
sold  were  due  and  unpaid  at  the  time  of  such  sale.     (R.  S.  Sec.  2881.) 

The  tax  duplicate  must  contain  a  description  of  the  land  which  is  at  least  so  definite 
that  it  is  possible  for  such  description  to  identify  the  land  which  is  subsequently  sold  for 
taxes,  in  order  to  render  valid  a  sale  based  on  taxes  appearing  on  such  duplicate  :  Massie 
v.  Ixing,  2  O.  287  ;  Lafferty  v.  Byers,  5  O.  458  ;  Treon  v.  Emerick,  6  O.  391  ;  Perkins  v.  Dibble, 
10  O.  434  ;  Burchard  v.  Hubbard,  11  O.  316  :  Hannel  v.  Smith,  15  O.  134  ;  Turney  v.  Yeoman, 
16  O.  24  ;  Stewart  v.  Aten,  5  O.  S.  257  ;  "V^ankler  v.  Higgins,  9  O.  S.  599;  Humphries  v.  Htiffman, 
33   O.    S.   395  ;   Waltz  v.   Hirtz,    11   Dec.   Rep.    14,    24   Bull.    110. 

A  person  attacking  a  tax  title  must  show  an  irregularity  invalidating  it,  and  if  the  only 
defect  is  a  vague  description,  and  the  present  holder  has  been  in  possession  under  it  for  over 
fifty  years,  it  is  too  late.  Brewing  Co.  v.  Hardway,  17  C.  C.  (N.  S. )  475.  (Affirmed  without 
report,  92  O.  S.  O.O.O.) 


THE   TAX    LAWS    OF   OHIO.  I9I 

Deeds   made   when   certificates   lost   or  destroyed. 

Sec.  5726.  If  it  is  shown  to  the  county  auditor  that  a  certificate  issued  to  a  purchaser 
of  land  for  taxes,  under  any  law,  has  been  mislaid,  destroyed,  or  lost,  and  no  deed  has  been 
executed  therefor,  the  auditor,  being  fully  satisfied  from  evidence  of  the  existence  and  loss 
of  such  certificate,  shall  make  and  execute  to  such  purchaser,  a  good  and  sufficient  deed  of 
conveyance  for  such  tract  or  tracts  of  land.  Such  deed  shall  be  as  good  and  valid  in  law, 
to  all  intents  and  purposes,  as  if  the  certificate  had  not  been  mislaid,  lost  or  destroyed. 
(R.  S.  Sec.  2883.) 

When  auditor  to  keep  minutes  of  deeds  made. 

Sec.  5727.  The  county  auditor  shall  enter,  in  a  book  kept  in  his  office,  a  minute  of  all 
deeds  by  him  made  for  lands  and  town  lots,  or  parts  thereof,  sold  for  taxes,  therein  naming 
the  person  who  stood  charged  with  the  taxes  at  the  time  of  such  sale,  the  date  of  the  sale, 
the  name  of  the  purchaser,  a  brief  description  of  the  land  or  lot  so  sold,  the  quantity  sold, 
the  amount  for  which  it  was  sold,  the  name  of  the  grantee  in  the  deed,  and  the  date  of  its 
execution.     (R.  S.  Sec.  2884.) 

Same  as  to  redemption  of  lands. 

Sec.  5728.  When  a  tract  or  portion  of  land,  town  lot  or  part  thereof,  sold  for  taxes, 
is  redeemed,  the  county  auditor  shall  insert  a  minute  of  such  redemption,  the  date  thereof, 
and  by  whom  made,  on  his  record  of  sales  of  land  for  delinquent  taxes,  and  sign  it  officially. 
(R.  S.  Sec.  2885.) 

Sale   of  land   for  taxes  paid,  void. 

Sec.  5729.  If  the  taxes  charged  on  land  or  lots  is  regularly  paid,  and  such  land 
erroneously  returned  delinquent,  and  sold  for  taxes,  the  sale  thereof  shall  be  void.  The 
money  paid  by  the  purchaser  at  such  void  sale  shall  be  refunded  to  him  out  of  the  county 
treasury,  on  the  order  of  the  county  auditor,  and-  so  much  of  the  tax  as  has  been  paid  into 
the  state  treasury  shall  be  refunded  to  the  county  treasury.  The  county  auditor  shall  retain 
such  amount  from  his  next  semi-annual  settlement,  and  charge  the  state  treasury  therewith 
in  his  settlement.     (R.  S.  Sec.  2886.) 

When  auditor  may  make  deeds   for  lands  in  othar  counties. 

Sec.  5730.  The  county  auditor  of  the  countv  in  which  land  or  town  lots  have  been 
sold  for  taxes,  under  this  chapter,  shall  execute  the  proper  deed  therefor  to  the  person  or 
persons  entitled  to  receive  it.  whether  the  land  or  town  lot,  at  the  time  of  the  execution  of 
the  deed,  continues  to  be  within  the  county  or  not.  in  like  mnnner  as  though  the  land  or 
town  lot  still  remained  within  the  limits  thereof.     (R.  S.  Sec.  2887.) 

Auditor   to   transfer  land   sold   for  taxes. 

Sec.  5731.  A  county  auditor  delivering  a  certificate  of  purchase  of  forfeited  lands,  or 
delinquent  lands  sold  for  taxes,  shall  forthwith  transfer  it  on  his  duplicate,  into  the  name 
of  the  purchaser,  charging  therefor  the  sum  of  ten  cents,  which  shall  be  considered  part  of 
the  expenses  of  the  sale.  If  an  auditor  neglects  to  make  sucli  transfer,  lie  shall  be  liable 
to  action  by  any  person  injured  thereby  as  for  a  neglect  of  official  duty.     (R.  S.  Sec.  2888.) 

This  pection  doe?  not  conflict  with  O.  C.  §  2573.  and  where  a  transfer  has  heen  made 
under  this  section,  and  prior  to  the  expiration  of  the  two  years,  the  owner  of  such  realty 
trives  a  morteaere  thereon,  upon  which  proceedinsrs  in  foreclosure  are  brouscht  as  a  result 
of  which  the  land  is  sold,  the  purchaser  can  compel  the  auditor  to  transfer  the  land  upon 
the  record  in  compliance  with  G,  C.  §  2573  :  since  the  transfer  made  under  this  section  does 
not  transfer  the  title  ;  but  merely  erives  to  the  purchaser  the  rierht  to  secure  a  title  at  the 
end  of  the  two-vear  period,  if  the  land  has  not  been  redeemed  in  the  meantime  :  State,  ex 
rel.,    V.   Godfrey,' 62   O.    S.    18. 


CHAPTER  FORTY-TWO. 


DELINQUENT  LANDS.      (Continued.) 


REDEMPTION  OF   DELINQUENT  LANDS. 

Section 

5732.  Application     for      redemption      to     be 

made    to    auditor. 

5733.  Lands     sold     for    taxes    may    be     re- 

deemed  within   two  years. 

5734.  How   lands   may   be   redeemed. 

5735.  Same. 

5736.  Joint     owner,     etc.,    may    redeem    his 

proportion. 

5737.  Proceedings     etc.,    of    party    on    appli- 

cation   to   redeem. 

5738.  Tax    certificate    shall    be    surrendered, 

when. 


Section 

5739.  Wlien    auditor    to    note    on    certificate 

that  deposit  has  not  been  made. 

5740.  Auditor     shall     note     redemption     on 

record. 

5741.  Tax    purchaser's    improvements ;    how 

paid    for,    etc. 

5742.  Sale,    etc.,    for    taxes    of    lands,    etc., 

under  permanent  lease. 

5743.  Land  returned  delinquent,  upon  which 

taxes    were    paid. 
10960.  Release  of  ward's  tax  title  by  guard- 
ian. 


Application   for   redemption   to   be   made   to    auditor. 

Sec.  5732.  Applications  for  the  redemption  of  lands  or  town  lots  sold  for  taxes  shall 
be  made  to  the  county  auditor  of  the  county  in  which  such  lands  or  town  lots  are  situated. 
(R.  S.  Sec.  2889.) 

If  land  has  been  sold  for  delinquent  taxes,  the  owner  thereof  must  first  apply  to  the 
county  auditor  for  the  redemption  of  such  land  before  seeking  relief  in  a  court  of  equity  : 
Trustees  v.   Thoman.   51   O.   S.   285. 

Lands   sold   for   taxes   may   be   redeemed   within   two   years. 

Sec.  5733.  All  lands  and  town  lots  sold  for  taxes  at  a  delinquent  sale,  may  be  redeemed 
at  any  time  within  two  years  from  and  after  the  sale  thereof.  All  lands  belonging  to 
minors,  insane  persons  or  persons  imprisoned  which  have  been  sold  for  taxes,  may  be 
redeemed  at  sny  time  within  two  years  from  and  after  the  expiration  of  such  disability. 
(R.  S.  Sec.  2890.) 

If  land  is  forfeited  for  the  nonpayment  of  taxes  during  the  lifetime  of  the  owner,  and 
he  dies  before  the  sale  thereof,  leaving  heirs  who  are  under  age,  such  heirs  may  redeem 
within  two  years  after  the  sale  and  without  paying  for  improvements  made  on  such  land  : 
Reynolds  v.   Lieper's  Heirs,  7  O.    (pt.   1)    17. 

How  lands  may  be  redeemed. 

Sec.  5734.  A  person  desiring  to  redeem  land  or  town  lots  sold  at  a  delinquent  tax 
sale  within  one  year  after  the  sale  thereof,  or  within  one  year  aft^r  the  expiration  of  any 
of  the  disabilities  named  in  the  next  preceding  section,  may  deposit  with  the  county 
treasurer,  upon  the  certificate  of  the  county  auditor,  particularly  describing  and  specifying 
such  land  or  town  lot.  an  amount  of  money  equal  to  that  for  which  such  land  or  town  lot 
was  sold,  and  the  taxes  subsequently  paid  thereon  by  the  purchaser,  or  those  claiming  under 
him.  together  with  interest,  and  fifteen  per  cent,  penalty  on  the  whole  amount  paid, 
includine  costs,  and  one  dollar  to  pav  the  expenses  of  advertising  as  hereinafter  provided. 
(R.   S.  Sec.  2891.) 

The  term  "costs"  in  this  section  does  not  include  attorney's  fees:  Savings  Co.  v.  Sennt, 
4   O.   N.   P.    346,   7   O.   D.    (N.  P.)    224. 


Same. 

Sec.  5735.  A  person  desiring  to  redeem  any  land  or  town  lot  sold  at  a  delinquent 
tax  sale,  after  the  exoiration  of  one  vear  from  the  sale  thereof,  and  within  the  time  limited 
by  law  for  such  redemption,  may  deposit  with  the  county  treasurer,  upon  the  certificate 
of  the  county  auditor,  particularly  describing  and  specifying  such  land  or  town  lot,  an 
amount  of  money  equal  to  that  for  which  such  land  or  town  lot  was  sold,  and  the  taxes 
subsequently  paid  thereon  by  such  purchaser,  or  those  claiming  under  him.  together  with 
interest  and  twentv-five  per  cent,  penalty  on  the  whole  amount  paid,  including  costs,  and 
one  dollar  to  pay  the  expense  of  advertising,  as  hereinafter  provided.     (R.  S.  Sec.  2891.) 

After  the  expiration  of  two  years,  the  owner  of  realty  sold  for  taxes  has  no  right  to 
redeem  from  such  sales  bv  depositing  the  necessary  amount  with  the  countv  treasurer  under 
this   section:     Steel   v.   Fogue,    15    O.    C.    C.    149,   8   O.   C.   D.    255. 

(192) 


THE   TAX    LAWS    OF   OHIO. 


193 


Joint   owner,  etc.,  may   redeem   his   proportion. 

Sec.  5736.  When  joint  tenants,  tenants  in  common,  or  co-parceners,  are  entitled  to 
redeem  land,  or  town  lots  sold  for  taxes,  and  a  person,  so  entitled,  refuses  or  neglects  to 
join  in  the  application  for  the  certificate  of  redemption,  or,  from  any  cause,  can  not  be 
joined  in  such  application,  the  auditor  may  entertain  the  application  of  so  many  of  such 
persons  as  join  therein,  and  may  make  a  certificate  for  the  redemption  of  sucli  proportion 
of  the  land  or  lot  as  the  person  or  persons  making  such  application  are  entitled  to  redeem. 
(R.  S.  Sec.  2892.) 

Proceedings   of  party,  etc.,  on  application  to   redeem. 

Sec.  5737.  Upon  the  presentation  of  such  certificate  of  the  county  auditor  to  the 
county  treasurer,  for  the  redemption  of  land  or  town  lots  sold  for  taxes,  and  upon  the 
payment  of  the  money  into  the  county  treasury,  the  county  treasurer  sliall  give  the  person 
or  persons  making  such  payment,  duplicate  receipts  therefor,  describing  the  property  of 
the  land  or  town  lot  as  it  is  described  in  or  upon  the  certificate  of  the  auditor.  One  of 
such  receipts  shall  be  registered  by  the  treasurer,  and  forthwith  filed  with  the  county 
auditor,  by  the  party  receiving  it.  Thereupon  the  auditor  shall  fort Ii with  cancel  the  sale, 
and  transfer  the  property,  land,  or  town  lot  to  the  proper  party ;  and  such  receipt,  when 
so  filed,  shall  operate  as  an  extinguishment  of  all  rights,  either  in  law  or  equity,  conferred 
in  any  manner  by  such  sale.  The  auditor  shall  publish  a  notice  of  such  redemption  in  the 
newspaper  in  which  the  advertisement  of  sale  was  published,  for  the  term  of  three  weeks, 
either  in  a  weekly  or  a  daily  paper,  once  in  each  week,  at  an  expense  not  exceeding  one 
dollar.     (R.  S.  Sec.  2893.) 

Tax   certificate    shall   be    surrendered,   when. 

Sec.  5738.  Upon  the  demand  of  the  purchaser,  or  his  legal  representative,  and  the 
surrender  of  the  tax  certificate,  and  upon  the  payment  of  the  auditor's  fees,  the  county 
auditor  shall  draw  his  warrant  upon  the  county  treasurer  in  favor  of  such  purchaser,  or 
his  legal  representative,  for  the  amount  of  money  so  deposited  as  hereinbefore  provided, 
with  the  treasurer.     (R.  S.  Sec.  2894.     102  v.  277.) 

When  auditor  to  note  on  certificate  that  deposit  has  not  been  made. 

Sec.  5739.  When  such  deposit  has  not  been  made  within  two  years  from  the  time 
of  the  sale  of  lands  or  lots  sold  for  delinquent  taxes  -or  within  six  months  from  that  of 
lots  or  lands  forfeited  to  the  state  for  non-payment  of  taxes,  the  auditor,  at  the  request  of 
the  person  presenting  such  certificate,  shall  note  sucli  fact  upon  the  back  of  said  certificate, 
and  sign  his  name  thereto  officially.     (R.  S.  Sec.  2895.) 

Auditor    shall    note    redemption    on    record. 

Sec.  5740.  When  a  tract  or  portion  of  land  or  town  lot  or  part  thereof  is  redeemed, 
or  a  deposit  made,  as  provided  in  this  chapter,  the  auditor  of  the  county,  shall  note  such 
redemption  or  deposit,  the  date  thereof,  and  by  whom  made,  on  his  record  of  tax  sales, 
and  sign  his  name  thereto,  officially.     (R.  S.  Sec.  2895.) 

Tax    purchaser's    improvements;     how    paid    for,    etc. 

Sec.  5741.  If  a  lasting  and  valuable  improvement  has  been  made  by  the  purchaser  at 
a  sale  for  taxes,  or  by  a  person  claiming  under  him,  on  any  land  or  town  lot,  for  which 
a  certificate  of  redemptioii  shall  be  made,  the  premises  shall  not  be  restored  to  the  person 
obtaining  such  order,  until  he  has  paid  or  tendered  to  the  adverse  party  the  value  of  such 
improvement.  If  the  parties  can  not  agree  on  the  value  thereof,  like  proceedings  shall  be 
had  in  relation  thereto,  as  are  prescribed  by  law,  for  the  relief  of  occupying  claimants  of 
land.  No  purchaser  of  any  land  or  town  lot,  sold  for  taxes,  nor  any  person  claiming 
under  him.  shall  be  entitled  to  compensation  for  any  improvements  which  he  makes  on  such 
land  or  town  lot,  within  two  years  from  and  after  the  sale  thereof.     (R.  S.  Sec.  2896.) 

Tf  lanr]  Is  fnrfeiterl  during-  the  lifetime  of  the  owner,  but  not  sold  until  after  his  death, 
and  he  dies  leavirter  heirs  who  are  under  ape.  it  is  held  by  force  of  G.  C.  S  5733,  that  such 
minors  may  redeem  within  two  years  after  the  sale  without  payin.sr  for  improvements  :  Rey- 
nolds v.  Lieper,   7  O.    (pt.   1)    17. 

Sale,  etc.,  for   taxes   of   lands,  etc.,  under  permanent   lease. 

Sec.  5742.    When  lands  or  lots,  liable  to  taxation,  are  held  upon  permanent  lease,  and, 
with  the  improvements  thereon,  are  taxed  in  the  name  of  the  lessee,  if  they  become  delin- 
quent,  and   are  brought   to   sale  by   the   county  auditor,    for   the   non-n-iyment   of   the   tax. 
interest,  and  penalty  due  thereon,  such  sale  shall  be  confined  to  the  right  of  the  lessee  on 
13 


194  "  THE    TAX    LAWS    OF    OHIO. 

the  premises  and  the  improvements  thereon,  if  such  right  is  sufficient  to  meet  the  tax,  in- 
terest, and  penalty,  so  assessed  and  due.  This  section  shall  not  require  such  lands  or  lots 
to  be  differently  described  on  the  duplicate,  advertised  in  a  separate  or  distinct  form,  or  in 
any  other   manner  than   other  lands  and  lots,  under   this   chapter.      (R.   S.   Sec.  2897.) 

This  statute  was  intended  to  protect  the  interest  of  the  owner  of  the  fee,  but  only  in 
case  the  interest  of  the  lessee  was  sufficient  to  pay  the  taxes.  If  the  interest  of  the  lessee 
was  not  sufficient  to  pay  the  taxes,  the  interest  of  the  owner  of  the  fee  may  be  sold  tu  make 
up  the  deficiency  :      St.   i3ernard   w   Kemper,   60   O.    S.   244. 

If  property  has  been  conveyed  by  a  perpetual  leasehold,  and  the  lessee  is  not  bound  to 
pay  the  taxes,  he  is  nevertheless  bound  to  ])ay  such  proportion  of  the  taxes  as  are  due  to 
the  increase  in  value  caused  bv  valuable  improvements  erected  by  him  upon  the  realty  thus 
leased  :     .loslyn   v.    Spellman,    9   Dec.    Rep.    258,   12    Bull.    7. 

Land   returned  delinquent,  upon  which  taxes   were  paid. 

Sec.  5743.  When  any  tract  of  land  or  town  lot  is  returned  delinquent  for  the  non- 
payment of  taxes,  and  placed  on  the  duplicate  of  the  succeeding  year,  and  the  owner  or 
person,  liable  to  pay  taxes  therefor,  produces  the  receipt  of  the  treasurer  for  such  taxes 
of  the  preceding  year,  the  county  auditor  or  treasurer  shall  not  make  a  deduction  from 
the  duplicate  of  such  tax,  interest,  or  penalty,  btit  it  shall  be  chargeable  to  the  treasurer, 
as  if  such  receipt  had  not  been  produced.  The  treasurer  shall  receive  such  receipt  in 
discharge  of  the  tax  for  the  year  that  is  returned  delinquent,  with  the  interest  and  penalty; 
and  the  auditor  of  the  county  shall  credit  such  treasurer  with  the  amount,  and  shall  forth- 
with collect  such  tax,  interest,  or  penalty  from  the  treasurer  who  gave  such  receipt.  The 
prosecuting  attorney  shall  attend  to  any  such  suit  so  commenced  by  the  auditor.  (R.  S. 
Sec.  2898.) 

Release  of  ward's  tax  title  by  guardian. 

Sec.  10960.  When  a  minor  has  title  to  real  estate  by  tax  title  only,  if  he  deems  it 
advisable,  the  guardian,  by  deed  of  release  and  qtiit  claim  may  convey  such  minor's 
interest  or  title  to  the  person  entitled  to  redeem  such  real  estate,  upon  receiving  from 
him  the  amount  paid  for  such  tax  title  with  the  penalty  and  interest  allowed  by  law  in 
that  behalf.  If  the  guardian  tenders  such  deed  to  the  person  entitled  to  redeem  such 
real  estaate  and  he  refuses  to  accept  it  and  so  pay,  he  shall  not  recover  costs  in  any  pro- 
ceeding thereafter  instituted  to  redeem  or  recover  such  real  estate.      (R.  S.  Sec.  6294.) 


CHAPTER  FORTY-THREE. 


FORFEITED  LANDS. 


Section 

5744.  Lands   not   sold   forfeited    to  the  state. 

5745.  Auditor  to   return  list  of  same  to  tlie 

auditor    of    state. 

5746.  How    forfeited    lands    redeemed. 

5747.  Treasurer    charged    with    moneys    re- 

ceived   on    forfeited    lands ;     report 
thereon   to   auditor   of  state. 


SALE    OF    FORFEITED   LANDS. 

5748.  Lands,    etc.,    forfeited   to   the   state    to 

be  sold. 

5749.  Proceedings    as    to    lands,     etc.,     now 

forfeited. 

5750.  The  sale  of  forfeited  lands. 

5751.  Duty  of  county  auditor  as  to  sale. 

5752.  Sale. 

5753.  Publication   of  notice   of   list   and   sale 

of  forfeited  lands,   sale  of  lanns  ad- 
vertised. 

5754.  Form    of    notice    of   sale. 

5755.  Proceedings   if  land   not   sold. 

5756.  Forfeited    and    sold    lands   may   be   re- 

deemed. 


Section 


a  1  5  1 . 
5758. 
5759. 

5760. 
5761. 
5762. 
5763. 
5764. 
5765. 
5766. 

5767. 
5768. 

5769. 

5770. 

5771. 

5772. 

5773. 

When  excess  paid  to  owner. 
Procedure  if  doubtful  as  to  the  owiier. 
Taxes    comjjuted    upon    basis    of    new 

quadrennial    aitpraisement. 
Remittance    of   difference. 
Compensation    of   auditor. 
Certificate    to    purchaser. 
Redemption    by   minor,   etc. 
Sale   void    if   taxes    have    been    paid. 
Purchasers    may    have    partition. 
Purchaser  deemed  the  assignee  of  the 

state. 
May  recover,  if  rejected,  the  taxes,  etc. 
Auditor    of    state    to    keep    record    and 

forward    list. 
Lands  redeemed  transferred  on  county 

tax    list. 
When  county   auditor   to   make  return 

of    sale. 
Apportionment     on     sale    of    forfeited 

lands. 
Auditor  to  make  deeds  for  lands  licre- 

tofore    sold    for   taxes. 
How  deeds   obtained  when  certifi?ates 

lost  or  mislaid. 


Lands  not  sold  forfeited  to  the  state. 

Sec.  5744.  Every  tract  of  land  and  town  lot  offered  for  .sale  by  the  treasurer,  as  pro- 
vided in  the  next  preceding  chapter,  and  not  sold  for  want  of  bidders,  shall  be  forfeited  to 
the  state.  Thenceforth  all  the  right,  title,  claim,  and  interest  of  the  former  owner  or 
owners  thereof,  shall  be  considered  as  transferred  to,  and  vested  in,  the  state,  to  be  dis- 
posed of  as  the  general  assembly  may  direct.      (R.   S.   Sec.  2899.) 

Lands  cannot  be  claimed  as  forfeited  to  the  state,  for  the  non-payment  of  taxes,  without 
a  strict  compliance  with  the  statute  authorizing  the  forfeiture:  Woodward  v.  Sloan,  27 
O.   S.   592. 

The  forfeiture  of  land  to  the  state  for  nonpayment  of  taxes,  does  not  divest  the  former 
proprietor  of  title,  so  as  to  prevent  him  from  maintaining  an  action  of  ejectment  against  one 
in   po.ssession   not    claiming  title   under  the   state:      Thevenin;  v.    Slocum,    16    O.    519. 

The  forfeiture  herein  provided  for  vests  the  title  in  the  state  for  the  purpose  of  security 
for  the  amount  of  taxes  due  and  owing,  and  not  for  any  other  purpose:  Thevenin  v.  Slocum. 
16    O.    519. 


Where,  under  this  section,  lands  have  been  duly  forfeited  to  tlie  state  for  V^.n  mniny- 
ment  of  taxes  and  jienalties,  a  valid  sale  and  conveyance  of  such  lands  by  the  count.v  auditor, 
extinguishes  all  previous  titles  thereto,  either  legal  or  equitable,  and  invests  the  purchaser 
with  a  new  and  jierfect  title  to  said  lands,  discharged  from  all  previous  liens  and  incum- 
brances :   Kahle   v.    Xisley.    74   O.    S.    328. 

This  and  the  following  sections  have  no  application  to  lands  which  are  sold  a*  delinquent 
tax  sales  ;  but  only  to  the  forfeiture  of  lands  which  have  been  offered  for  sale  a'  delino'ierit 
tax  sales  and  have  not  been  sold  for  want  of  bidders:     State,   ex  rel.,  v.   Godfrey,   62   O.   S.    18. 

Auditor    to    return    list    of    sanne    to    the    auditor    of    state. 

Sec.  5745.  The  county  auditor,  annually,  shall  return,  l)y  tlic  county  treasurer,  a  sepa- 
rate list  of  all  lands  or  town  lots  so  forfeited,  witli  tlie  description  thereof,  and  the 
amount  of  tax  due  thereon,  to  the  auditor  of  state,  and  all  such  lands  or  lots  shall  be  pre- 
served on  the  duplicates  until  sold  or  redeemed,  and  the  taxes  thereon  regularly  assessed, 
in  the  name  of  the  state.  Such  taxes  shall  be  returned,  annually,  by  the  county  tre'i.surer 
as  delinquencies,  and  credited  to  him  as  other  delinquencies,  in  his  settlement.  (R.  S.  Sec. 
2899.) 


How  forfeited  lands   redeemed. 

Sec.  5746.  If  the  former  owner  of  a  tract  of  land  or  town  lot,  which  has  been  so 
forfeited,  at  any  time  before  the  state  has  disposed  of  such  land  or  lot.  shall  pay  into  the 
treasury  of  the  county  in  which  such  land  or  lot  is  situated,  or  into  the  stat»  treasury,  all 
the  taxes  and   penalties  due  thereon   at  the  time   of   such    forfeiture,   with   the   taxes   and 

(195) 


196  THE    TAX    LAWS    OF    OHIO. 

penalties  which  have  since  accrued  thereon,  as  ascertained  and  certified  by  the  auditor, 
the  state  shall  relinquish  to  such  former  owner  or  owners,  all  claim  to  such  land  or  lot. 
The  county  auditor  shall  then  re-enter  such  land  or  lot  on  his  tax-list,  with  the  name  of 
the  proper  owner.     (R.  S.  Sec.  2900.) 

If  the  owner  of  land  dies  after  the  land  is  torfeited  and  before  it  is  sold,  leaving  heirs  who 
are  under  age,   such  heirs  may  redeem:     Reynolds  v.   Lieper's  Heirs,    7   O.    (pt.    1)    17. 

If  the  heirs  of  a  former  owner  redeem  after  his  death,  the  land  having  been  forfeited 
during  his  lifetime,  such  forfeiture  bars  the  dower  of  the  widow,  and  such  subsequent  redemp- 
tion does  not  restore  her  right  of  dower  to  her:  Tullis  v.  Pierano,  9  O.  C.  C.  647,  9  O.  C.  D. 
103   [affirmed,  without  report,  Tullis  v.   Pierano,   57   S.   S.    661]. 

Treasurer    charged     with     moneys     received    on    forfeited    lands;     report     thereon     to 
auditor    of    state. 

Sec.  5747.  The  county  auditor  shall  charge  the  county  treasurer  with  all  moaeys  by 
him  received  under  the  provisions  of  the  next  preceding  section  and  make  out  an  annual 
list  of  lands  and  town  lots,  upon  which  payments  have  been  so  made,  specifying  therein 
the  proportion  of  such  money  belonging  to  the  state.  He  shall  forward  the  list  to  the 
auditor  of  state,  by  the  county  treasurer,  at  the  time  of  paying  over  the  state  tax,  and 
the  county  treasurer  shall  pay  into  the  state  treasury  the  state's  proportion  of  such  money, 
at  the  time  he  pays  the  other  taxes  due  the  state.     (R.  S.  Sec.  2901.) 

SALE    OP   FORFEITED    LANDS. 
Lands,  etc.,  forfeited  to  the  state  to  be  sold. 

Sec.  5748.  The  lands,  inlots,  outlots,  and  parts  of  lots,  which  are  forfeited  to  the 
state  for  the  non-payment  of  taxes,  or  otherwise,  shall  be  sold  and  disposed  of  by  the  state 
agree^-bly  to  the  provisions  of  this  chapter.     (R.  S.  Sec.  2902.) 

The  statutes  on  the  subject  of  the  sale  of  land  which  is  forfeited  to  the  state  for  non- 
jjayment  of  taxes,  is  a  subject  of  a  general  nature ;  a  statute  upon  that  subject  must  have 
a  uniform  operation  throughout  the  state  :     Kattenhorn  v.  Dehner,  6  O.  L.  R.   610,   54   Bull.   254. 

If  land  has  been  forfeited  for  non-payment  of  taxes,  a  subsequent  excessive  charge  does 
not  avoid  such  forfeiture  nor  does  it  defeat  the  title  of  the  purchaser  at  a  subsequent  tax 
sale:     Lessee  of  Winder  v.    Sterling,    7   O.    (pt.   2)    190. 

A  sale  of  forfeited  lands  is  not  valid  unless  such  lands  have  previously  been  listed  for 
taxation  by  some  proper  description  :    Hannel  v.   Smith,   15   O.   134. 

Proceedings  as   to  lands,  etc.,  now   forfeited. 

Sec.  5749.  The  auditor  of  state  shall  cause  all  lands,  inlots,  outlots,  and  parts  of  lots, 
forfeited  to  the  state  for  the  non-payment  of  taxes,  and  which  have  not  since  been  pur- 
chased by  the  original  owner  or  owners,  or  any  other  person,  to  be  entered  in  a  book  to 
be  provided  for  that  purpose.  Such  entry  shall  set  forth  the  name,  by  township  and  county 
as  in  case  of  other  lands.     (R.  S.  Sec.  2902.) 

The  sale  of  forfeited  lands. 

Sec.  5750.  The  auditor  of  state,  annually,  shall  enter  in  the  book  provided  for  in  the 
next  preceding  section,  all  lands  forfeited  to  the  state  for  the  non-payment  of  taxes.  The 
several  county  auditors,  once  in  two  years,  between  the  first  Monday  of  September  and  the 
first  day  of  October,  shall  make  a  list  of  all  forfeited  lands  and  lots,  and  forward  it  to 
the  auditor  of  state,  who,  after  comparing  it  with  the  record  of  forfeited  lands  in  his 
office,  and  correcting  any  errors  or  omissions  therein,  shall  return  it  to  the  several  county 
auditors,  who  shall  sell  the  forfeited  lands  and  lots,  agreeably  to  the  provisions  of  this 
chapter.  Lands  and  lots  so  forfeited,  which,  for  any  cause  have  not  been,  so  offered,  shall 
be  offered  for  sale  under  the  provisions  of  this  chapter,  and  if  not  sold  for  want  of  bid- 
ders, shall  be  again  advertised  and  offered  for  sale  by  the  county  auditor,  at  the  next 
subsequent  sales  by  him  made,  under  this  chapter,  until  such  lands  and  lots  are  sold.  (R. 
S.  Sec.  2903.) 

Duty  of  county  auditor  as  to  sale. 

Sec.  575L  The  auditor  of  each  county  on  receiving  from  the  auditor  of  state  such 
list  of  lands  within  his  county,  if  the  tax  and  penalties  due  thereon  have  not  been  paid  on 
or  before  the  fifteenth  day  of  October  next  ensuing,  shall  forthwith  cause  notice  thereof 
to  be  advertised  four  consecutive  weeks  in  a  newspaper  in  the  English  language  printed 
in  his  county  and  in  a  newspaper  of  the  German  language  if  there  be  such  printed,  pub- 
lished and  of  general  circulation  in  his  county.  Such  notice  shall  describe  the  lands  in  the 
manner  they  are  described  on  the  list  furnished  by  the  auditor  of  state,  and  state  that  if 
the  tax  and  penalties  charged  on  said  list  are  not  paid  into  the  county  treasury  and  the 
treasurer's  receipt  produced  therefor  before  the  time  specified  in  this  chapter  for  the  sale 
of  said  lands,  which  day  shall  be  named  therein,  that  each  tract,  so  delinquent,  on  which 


THE    TAX    LAWS    OF   OHIO. 


197 


the  taxes  and  penalties  remain  unpaid  will  be  offered  for  sale  on  the  second  Monday  of 
December  thereafter,  at  the  court-house  in  such  county,  in  order  to  satisfy  such  taxes  and 
penalties,  and  that  such  sale  will  continue  from  day  to  day  until  each  of  such  tracts  are 
sold  or  offered  for  sale.     (R.  S.  Sec.  2904.) 

Sale. 

Sec.  5752.  The  auditor  in  each  county,  on  the  second  Monday  of  December  shall  at- 
tend at  the  court-house,  and  sell  the  whole  of  each  tract  of  land  as  contained  in  the  list, 
heretofore  provided  for,  at  public  auction,  to  the  highest  bidder.  He  shall  offer  each  tract 
separately,  beginning  with  the  first  tract  contained  in  the  list  and  continue  on  through  it, 
until  each  tract  contained  therein  is  sold.  The  county  auditor  may  adjourn  the  sale  from 
day  to  day  until  he  has  disposed  of  or  offered  for  sale  each  tract  of  land  specified  in  the 
notice.  This  section  shall  not  prevent  the  auditor  from  offering  a  tract  of  land  two  or 
more  times  at  the  same  sale.     (R.  S.  Sec.  2904.) 

Publication  of  notice  of  list  and  sale  of  forfeited  lands;   sale  of  lands  advertised. 

Sec.  5753.  If  the  county  auditor,  by  inadvertence  or  mistake,  has  omitted  to  cause  the 
list  of  forfeited  lands  of  the  county,  with  notice  of  the  sale  thereof,  to  be  published  as 
provided  in.  this  chapter,  and  the  taxes  and  penalty  with  which  the  lands  and  town  lots 
stand  charged  upon  the  forfeited  list  have  not  been  paid  before  the  first  day  of  March 
of  the  next  succeeding  year  after  securing  the  list  from  the  auditor  of  state,  he  forth- 
with shall  cause  the  list  with  notice  of  the  sale  thereof,  to  be  published  as  provided  in 
section  fifty-seven  hundred  and  fifty-one.  Such  notice  shall  specify  that  said  sale  will 
begin  on  the  second  Monday  of  April  next,  and  the  county  auditor,  beginning  with  such 
day,  shall  sell  the  whole  of  each  tract  of  land  as  contained  in  the  list,  in  the  manner  pro- 
vided in  the  next  preceding  section.     (R.  S.  Sec.  2904a.) 

The  fact  that  the  auditor  has  not  advertised  the  sale  because  of  the  press  of  bus^inen.s 
in  his  office,  g-ives  no  authority  for  postponing  the  sale,  under  tliis  section,  since  such  failure 
is  not  a  case  of  inadvertence  or  mistake:     Mathers  v.  Lewis,   18  O.  C.  C.   134,  9  O.  C.  D.   873. 

Form  of  notice  of  sale. 

Sec.  5754.  The  notice  of  sale  prescribed  in  section  fifty-seven  hundred  and  fifty-one, 
shall  be  in  substance  as  follows : 

FORFEITED    LAND    SALE. 

The  lands,  lots,   and  parts  of  lots,   in  the  county  of    forfeited   to 

the  state  for  the  non-payment  of  taxes,  together  with  the  taxes,  and  penalty  charged  thereon, 
agreeably  to  law,  are  contained  and  described  in  the  following  list.  viz. : 

(Here  insert  the  list.) 

And  notice  is  hereby  given,  to  all  concerned,  that  if  the  taxes  and  penalties  charged 
on  said  list  are  not  paid  into  the  county  treasury,  and  the  treasurer's  receipt  produced 
therefor,  before  the  second  Monday  in  December  next,  each  tract,  lot,  and  part  of  lot,  so 
delinquent,  on  which  the  taxes  and  penalties  remain  unpaid,  will  be  offered  for  sale  on 
the  second  Monday  in  December  next,  at  the  court-house  in  said  county,  in  order  to  satisfy 
such  taxes  and  penalties,  and  that  said  sale  will  be  adjourned  from  day  to  day  until  each 
tract,  lot,  and  part  of  lot  of  land,  specified  in  said  list  has  been  disposed  of,  or  offered  for 
sale. 


County  auditor. 


(Date  of  notice.) 
(R.  S.  Sec.  2905.) 


Proceedings  if  land  not  sold. 

Sec.  5755.  Ha  tract  or  parcel  of  land  does  not  sell  at  such  public  sale  for  an  amount 
sufficient  to  pay  the  taxes  and  penalty  which  stand  against  it,  the  auditor  shall  return  it  as 
unsold,  to  be  retained  upon  the  list  of  forfeited  lands,  to  be  offered  for  sale  the  next  suc- 
ceeding sale  as  other  forfeited  lands.  H  such  tract  or  parcel  of  land  is  offered  for  sale 
at  two  succeeding  sales,  and  still  remain  unsold,  the  commissioners  of  the  county  in  which 
it  is  situated,  at  their  regular  annual  session  in  June  preceding  the  next  regular  sale,  if 
in  their  opinion  it  is  of  less  value  than  the  amount  of  taxes  and  penalties  due  upon  it, 
having  fixed  a  minimum  price  therefor,  may  order  the  auditor  of  the  county  to  offer  it. 
for  sale  at  the  next  regular  sale  of  forfeited  lands,  and  sell  it  to  the  highest  and  best 
bidder  therefor,  at  not  less  than  said  minimum  price,  irrespective  of  the  amount  of  taxes 


198  THE    TAX    LAWS    OF   OHIO. 

and  penalty  due  upon  it.  Such  sale  shall  convey  the  title  to  the  said  tract  or  parcel  of 
land,  divested  of  all  liability  for  any  arrearages  of  taxes  or  penalty  which  remain  after 
applying  the  amount  thereon  for  which  it  was  sold.     (R.  S.  Sec.  2906.) 

Forfeited  and  sold  lands  may  be  redeemed. 

Sec.  5756.  When  a  tract  or  parcel  of  land  is  sold,  under  the  provisions  of  this  chapter, 
at  forfeited  sale,  any  person,  desiring  to  do  so,  may  redeem  it,  at  any  time  within  six 
months  from  the  sale  thereof,  by  depositing  with  the  county  treasurer  as  provided  in  the 
next  preceding  chapter  of  this  title,  the  amount  of  such  sale  with  fifty  per  cent  penalty 
thereon,  and  paving  all  other  expenses-  incidental  to,  and  arising  from  the  sale.  (R.  S. 
Sec.  2907.) 

When  excess  paid  to  o\\rner. 

Sec.  5757.  If  any  of  such  forfeited  lands  are  sold  for  a  greater  sum  than  the  amount 
of  such  tax,  interest,  penalty,  and  costs,  the  county  auditor  shall  charge  the  county  treas- 
urer separately  in  each  case,  in  the  name  of  the  supposed  owner,  with  the  excess  above 
such  amount.  The  treasurer  shall  retain  such  excess  in  the  treasury  for  the  proper  owner 
of  the  forfeited  lands,  and  upon  demand  by  such  owner,  within  six  years  from  the  day  of 
sale,  shall  pay  the  excess  to  him.     (R.  S.  Sec.  2907.) 

Procedure  if  doubtful  as  to  the  owner. 

Sec.  5758.  If  the  county  treasurer,  upon  such  demand,  is  not  fully  satisfied  as  to  the 
right  of  the  person  demanding,  to  receive  it,  if  there  are  several  different  claimants,  he 
shall  commence  a  civil  action  by  filing  a  petition  of  interpleader,  in  the  court  of  common 
pleas  of  the  county  where  the  land  was  sold,  wherein  he  shall  make  the  person  or  persons 
claiming  the  excess,  and  the  state,  defendants,  and  the  action  shall  proceed  as  other  civil 
actions.  The  costs  of  the  proceedings  shall  be  paid  by  the  person  or  persons  claiming  the 
excess,  as  the  court  shall  order.  The  prosecuting  attorney  of  the  count-^-  shall  attend  to 
the  action,  in  behalf  of  the  treasurer.      (R.  S.  Sec.  2907.) 

The  provision  herein  for  bring-ing  suit  does  not  make  tlie  state  sue  itself :  Gilbert  v. 
Banlv,    5   O.    N.    P.    (N.  S.)    209,    18   O.    D.    (N.  P.)    115. 

Taxes  computed  upon  basis  of  new  quadrennial  appraisement. 

Sec.  5759.  When  any  lot,  outlet  or  land  offered  for  sale,  and  not  sold  for  want  of 
bidders,  is  forfeited  to  the  state  of  Ohio,  for  the  non-payment  of  taxes,  and  has  stood  on 
the  tax  duplicate  as  forfeited  for  two  years  next  prior  to  the  time  fixed  by  law  for  taking 
a  quadrennial  appraisement  of  the  lots,  or  outlets  and  real  estate  of  the  county,  the  county 
auditor,  upon  application  of  the  owner  of  such  forfeited  lot,  outlot  or  land,  shall  re-adjust 
the  taxes  upon  such  property  that  may  at  such  quadrennial  appraisement,  so  be  delinauent, 
and  compute  such  taxes  upon  the  basis  of  the  new  quadrennial  appraisement.  (R.  S. 
Sec.  2907a.) 

This   section   is   held   to   be   unconstitutional    in   Lewis    v.    State,    72    O.    S.    613. 

Remittance  of  difference. 

Sec.  5760.  In  making  such  re-adjustment,  the  county  auditor  shall  comimte  the  taxes, 
upon  such  lot,  outlot  or  lands,  for  each  year  they  are  unpaid,  by  computing  the  amount  at 
the  rate  for  each  year  upon  the  new  quadrennial  valuation.  Upon  the  payment  of  the 
taxes  so  re-adjusted,  the  auditor  shall  issue  to  the  owner  of  such  lots,  outlots  or  lands  a 
remitter  for  the  amount  of  the  difference  between  the  delinquent  taxes  charged  thereon 
and  the  amount  of  taxes  foimd  to  be  due  thereon  under  such  re-adjustment.  (R.  S. 
Sec.  2907a.) 

This  section   is   held    to   be  unconstitutional   in   Lewis  v.    State,   72   O.    S.    613. 

Compensation  of  auditor. 

Sec.  5761.  For  making  such  re-adjustment,  the  county  auditor  shall  receive  from  the 
owner  of  such  lot.  outlot  or  lands,  ten  cents  per  year  for  each  lot.  outlot  or  parcel  of  land, 
as  full  compensation  for  transferring  upon  his  record  such  lots  from  the  state  of  Ohio  to 
the  owner  thereof  and  for  re-adjusting  such  taxes.     (R.  S.  Sec.  2907b.) 

Certificate  to  purchaser. 

Sec.  5762.  The  county  auditor  on  making  a  sale  of  a  tract  of  land  to  any  person, 
under  this  chapter,  shall  give  to  such  purchaser  a  certificate  thereof.  If  the  land  so  sold 
is  not  an  entire  original  tract,  and  the  auditor  deems  it  necessary,  such  certificate  shall  be 


THE    TAX    LAWS   OF   OHIO.  I99 

directed  to  the  county  surveyor  of  the  county,  requiring  him  to  proceed  at  the  request  of 
the  purchaser,  his  heirs,  or  assigns,  to  ascertain  the  houndaries  of  the  tract  of  land  so 
purchased,  unless  it  is  held  in  common  with  some  other  person.  On  producing  or  returning 
to  the  county  auditor  the  certificate  of  sale  when  the  tract  sold  is  an  entire  original  tract, 
or  when  the  tract  of  land  so  sold  is  held  in  common  with  another  person,  or  on  producing 
the  plat  and  certificate  of  the  county  surveyor  attached  to  a  copy  of  the  certificate  of  sale, 
the  county  auditor,  on  payment  to  him  by  the  purchaser,  his  heirs,  or  assigns,  of  the  sum 
of  one  dollar  and  twenty-five  cents  shall  execute  and  deliver  to  such  purchaser,  his  heirs, 
or  assigns,  a  deed  therefor,  in  due  form,  which  deed  shall  be  prima  facie  evidence  of  title 
in  the  purchaser,  his  heirs,  or  assigns.     (R.  S.  Sec.  2908.) 

The  deed  given  by  the  auditor  for  land  sold  as  forfeited  land  is  prima  facia  evidence 
of  the  validitv  of  such  nroceedinf:rs  and  sale;  and  may  be  received  in  evidence  for  the  purpose 
of  showing  title  without  proof  of  the  preliminar>-  steps  leading  up  to  such  sale  :  Turnev  v. 
Yeoman,  14  O.  207  :  Stanbery  v.  Sillon,  13  O.  S.  571  ;  Woodward  v.  Sloan,  27  O.  S.  592  ;  HefCern 
v.    Hack,    65    O.    S.    164. 

Such  deed  is  not  conclusively  valid  ;  and  the  original  owner  of  the  property  may  show 
that  the  preliminarj-  rea.uirements  of  the  statute  have  not  been  complied  with  ;  and  he  must 
thus  show  that  such  sale  and  deed  are  invalid  :  Turney  v.  Yeoman,  16  O.  24  ;  Woodward  v. 
Soan.    27   O.    S.    5  92. 

After  the  property  has  been  sold  the  county  auditor  cannot  place  the  Dow  tax  for  the 
preceding  vear  upon  the  duplicate  as  a  lien  against  such  property  in  the  hands  of  the  pur- 
chaser :      Lohaus   v.   Haggerty,   7   O.   C.   C.   408,   4   O.   C.   D.   657. 

Redemption    by   minor,   etc. 

Sec.  5763.     If  land   sold  by  virtue  of  this  chapter  is  the  property   of   a  person  within 

the  age  of  minority,  of  unsound  mind,  or  imprisoned,  such   person  may  redeem   it  within 

the  time  and  in  the  manner  prescribed  bv  the  next  preceding  chapter  of  this  title.  (R.  S. 
Sec.  2908.) 

Sale  void  if  taxes  have  been  paid. 

Sec.  5764.  The  sale  of  any  tract  or  lot  of  land  under  the  provisions  of  this  chapter, 
on  which  the  taxes  have  been  regularly  paid  previous  to  such  sale,  is  void  and  the  pur- 
chaser, his  heirs,  or  assigns,  on  producing  the  certificate  of  sale  to  the  auditor  of  state, 
shall  have  his  money  refunded  to  him  from  the  state  treasury.  The  state  auditor  shall 
pav  it  out  of  the  monev  appropriated  for  refunding  taxes  twice  or  improperly  paid. 
(R.  S.  Sec.  2908.) 

Purchasers   may   have   partition. 

Sec.  5765.  Any  person  claiming  any  land,  inlot,  outlot,  or  part  of  lot,  by  virtue  of  a 
sale  made  under  the  provisions  of  this  chapter,  as  tenant  in  common  with  any  other  person 
or  persons,  may  apply  for  partition  thereof,  in  like  manner  as  is  provided  for  the  partition 
of  real  estate.  On  presenting  the  county  auditor's  deed,  the  court,  before  which  application 
for  such  partition  is  made,  shall  set  off  to  such  person,  the  land  claimed  in  the  deed  as  his 
share,  in  the  manner  prescribed  by  law  for  the  partition  of  estates,  in  lands,  tenements,  or 
hereditaments  of  joint  tenants,  tenants  in  common,  and  co-parceners.     (R.  S.  Sec.  2909.) 

If  the  tax  sale  is  invalid,  the  purchaser  thereunder  cannot  have  partition  under  this 
section  :     Turney  v.   Yeoman,   16   O.   24. 

Purchaser  deemed  the  assignee  of  the  state. 

Sec.  5766.  The  purchaser  of  such  lands,  his  heirs,  or  assigns,  from  the  day  of  such 
purchase,  shall  be  held  in  all  courts  as  tlie  assignee  of  the  state  of  Ohio.  The  amount  of 
taxes  and  penalties  charged  on  the  land  at  the  time  it  was  sold,  with  nil  legal  taxes  after- 
ward paid  thereon  by  such  purchaser,  his  heirs  or  assigns,  shall  be  a  lien  on  it.  and  may 
be  enforced  as  any  other  lien.     (R.  S.  Sec.  2910.) 

If  a  sale  of  forfeited  land  is  valid,  it  psisses  to  the  purchaser  a  fee  simple,  free  from  all 
incumbrances  ;  and  accordingly  extinguishes  the  lien  of  a  former  tax  sale  :  Kahle  v.  Nisley. 
74    O.   S.    328. 

A  sale  of  land  as  forfeited  cuts  off  the  ri.uht  of  the  widow  of  a  former  owner  to  dower  : 
Tullis  V.  Pieranto.  9  O.  C.  C.  647.  9  O.  C.  D.  103  [affirmed,  without  report,  Tullis  v.  Pierano, 
57   O.   S.   6611. 

If  land  is  sold  for  taxes  under  an  unconstitutional  statute,  the  purchaser  acouires  a  lien 
for  the  taxes   and   interest  paid   thereon  :      Kattenhorn   v.    Dehner,    6   O.   L..   TJ.    610,    54    Bull.    254. 

If  a  Dow  tax  has  been  listed  upon  the  duplicate  against  the  wrong  nroiiertv,  and  the 
property  which  should  have  been  subject  thereto  is  sold,  the  purchaser  takes  such  i)ro|ierty 
free  from  the  lien  of  such  Dow  tax  :  and  such  tax  cannot  subsequentlv  be  pHced  upon  the 
duplicate  against  the  property  thus  sold  :    Lohaus  v.  Haggerty,   7   O.   C.   C.   408,   4   O.  C.   !>.   657. 

May  recover,  if  ejected,  the  taxes,  etc. 

Sec.  5767.  When  the  claimant  of  any  lands  sold,  for  the  non-pavment  of  taxes,  under 
any  law  of  the  state,   or  his   heirs   or  assigns,   recover   the  land   sold,   as   aforesaid,    such 


200  THE   TAX    LAWS    OF   OHIO. 

claimant,  his  heirs,  or  assigns,  shall  refund  to  the  purchaser,  his  heirs,  or  assigns,  th0 
amount  of  taxes  and  penalties  due  to  the  state  on  the  land  when  sold,  with  all  other  taxes 
paid  thereon  by  such  purchaser,  his  heirs,  or  assigns,  to  the  time  of  such  recovery,  with 
interest.  Such  sum  shall  be  paid  to  such  purchaser,  entitled  thereto,  before  he  shall  be 
evicted  or  turned  out  of  possession  by  any  claimant  so  recovering  such  land.  (R.  S 
Sec.  2910.) 

It  is  not  necessary  that  the  owner  refund  the  taxes  before  he  can  have  judgment  in  .a 
proceeding  in  ejectment ;  but  only  before  process  is  issued  to  turn  the  defendant  out.  The 
rents  and  profits  due  from  the  defendant  to  the  owner  may  be  set  off  against  the  taxes : 
Heffern  v.   Hack,   65  O.   S.   164. 

Where  a  tax  sale  proves  to  be  invalid,  the  purchaser  is  entitled  to  receive  the  legal 
taxes,  including  interest  and  penalty  legally  thereon  paid  by  him,  and  the  legal  taxes  sub- 
sequentlj'  paid  by  him,  with  interest  from  the  dates  of  such  payments ;  but  he  is  not  entitled 
to  receive  illegal  taxes  thereon  paid  by  him,  or  interest  or  penalty  thereon :  Younglove  v. 
Hackman,    43   O.    S.    69. 

Auditor  of  state  to  keep  record  and  forward  list. 

Sec.  5768.  The  auditor  of  state  shall  open  and  keep  the  records  required  by  this 
chapter,  and  send  out  for  sale,  in  alternate  years,  the  lands  and  town  lots  forfeited  to  the 
state,  and  be  governed  in  all  things  in  the  future  disposition  of  such  lands  and  lots  by  the 
provisions  of  this  chapter.     (R.  S.  Sec.  2911.) 

Referred  to  as  showing  the  legislative  intent  to  make  each  county  a  separate  district  for 
the  collection  of  taxes  upon  land  situated  therein ;  from  which  it  follows  that  if  a  tract  of 
land  is  divided  by  a  county  line,  each  part  to  be  taxed  in  the  county  where  it  lies,  and  a 
sale  of  the  entire  tract  in  one  county  or  proceedings  thereunder  are  invalid  as  to  the  entire 
tract :    Bargar's  Lessee  v.  Jackson,   9  O.    164. 

Lands  redeemed  transferred  on  county  tax-list. 

Sec.  5769.  Upon  the  redemption  of  such  lands  or  lots,  or  the  sale  thereof  under  the 
provisions  of  this  title,  the  county  auditor  shall  transfer  them  on  the  tax-list  from  the 
state  of  Ohio  to  the  proper  owner  or  purchaser  thereof.  For  such  transfer  he  shall  not 
be  entitled  to  receive  fees.     (R.  S.  Sec.  2911.) 

When  county  auditor  to   make  return  of  sale. 

Sec.  5770.  The  county  auditor,  selling  forfeited  land  under  the  provisions  of  this 
chapter,  within  ten  days  after  such  sale,  shall  make  return  thereof  to  the  auditor  of  state. 
(R.  S.  Sec.  2912.) 

Apportionment  on  sale  of  forfeited  lands. 

Sec.  5771.  The  county  auditors  shall  apportion  to  their  several  funds,  and  pay  over 
to  the  county  treasurer  of  the  proper  county,  the  amount  of  moneys  received  from  the 
sale  of  lands  and  town  lots  forfeited  to  the  state  for  the  non-pavment  of  taxes.  (R.  S. 
Sec.  2913.     102  v.  277.) 

Auditor  to  make  deeds  for  lands  heretofore  sold  for  taxes. 

Sec.  5772.  The  auditor  of  state  shall  make  a  deed  for  any  tract  of  land,  or  part 
thereof,  that  has  been  sold  for  taxes,  in  the  manner  that  sheriffs  are  authorized  to  do,  by 
law.  To  the  deed  thtis  made,  the  auditor  shall  affix  his.  seal  of  office,  which  shall  be 
evidence  of  the  execution  of  such  deed,  and  it  shall  have  all  the  force  and  effect  of  deeds 
made  by  a  sheriff.  For  each  deed  thus  executed  he  shall  be  entitled  to  receive  seventy-five 
cents.     (R.  S.  Sec.  2914.) 

How  deeds  obtained  when  certificates  lost  or  mislaid. 

Sec.  5773.  If  a  certificate  has  been  issued  to  a  purchaser  of  lands  sold,  either  as 
delinquent  or  forfeited  for  taxes,  or  has  been  mislaid,  destroyed,  or  lost,  and  that  fact  is 
shown  to  the  auditor  of  state  or  county  auditor  and  no  deed. or  deeds  have  been  executed 
therefor,  the  auditor  of  state  or  county  auditor,  as  the  case  may  be  being  fully  satisfied, 
from  evidence,  of  the  existence  and  loss  of  such  certificate  or  certificates,  on  application 
for  that  purpose,  shall  make  and  exectite  to  such  purchaser  or  purchasers,  a  good  and 
suflficient  deed  of  conveyance  for  such  tract  of  land.  Such  deed  shall  be  eood  and  valid  in 
law,  to  all  intents  and  purposes,  as  if  such  certificate  had  not  been  mislaid,  destroyed  or 
lost.     (R.  S.  Sec.  2915.) 


TABLE   SHOWING   SECTIONS   IN  NUMERICAL 

PAGES. 


ORDER  AND  BY 


Section. 

Page. 

Section. 

Page. 

Section. 

Page. 

Section. 

P 

1  

37 

2434  

130 

2665  

164 

3407  

20-1  

10 

2436  

130 

2666  

164 

3410-7  

27  

37 

2439  

130 

2667  

165 

3410-12  .... 

31-1  

2 

2440  

130 

2668  

165 

3411  

192  

48 

24.53  

130 

2669  

165 

3413  

606  

180 

2456  

130 

2670  

165 

3423  

841  

180 

2488  

130 

2671  

165 

34.36  

1177-1  

130 

2529  

130 

2672  

165 

3439  

1222  

130 

2530  

130 

2673  

166 

3444  

1222  

136 

2568  

153 

2680  

160 

3453  

1223  

;30 

2573  

153 

2683  

160 

3455  

1230  

127 

2.574  

154 

2684  

160 

3461  

1231-2  

127 

2583  

23 

2744  

161 

3748  

1259  ....... 

140 

2.583  

154 

2746  

161 

3784  

1259-1  

140 

2585  

1.54 

2747  

161 

3785  

1465-1  

1 

2586  

154 

2936  

130 

3786  

1465-1  Sup.. 

2 

2.587  

154 

2942  

130 

3795  

1465-2  

2 

2588  

67 

2969  

130 

3821  

1465-3  

2 

2588-1  

68 

3055  

48 

3837  

1465-4  

2 

2589  

68 

3063  

130 

3953  

1465-5  

2 

2590  

68 

3068  

130 

3977  

1465-6  

2 

2591  

67 

3078  

130 

4013  

1465-7  

3 

2592  

67 

3092  

130 

4019  

14&5-8  

3 

2593  

67 

3120  

130 

4020  

1465-9  

3 

2594  

155 

3123  

130 

4021  

1465-10  .... 

3 

2595  

155 

3130  

1.30 

4139  

1465-11  .... 

3 

2596  

1.55 

31.33  

130 

4146  

1465-12  .... 

3 

2.597  

1.56 

31.38-2 

130 

4149  

1465-13  .... 

4 

2.598  

1.56 

3141  

130 

4180  

1465-14  .... 

4 

2.599  

156 

3152  

130 

4205-3  

1465-15  .... 

4 

2601  

156 

32.55  

136 

4360  

1465-16  .... 

4 

2602  

156 

32.56  

136 

4475  

1465-17  .... 

4 

2608  

157 

3260  

136 

4506  

1465-18  .... 

4 

2608  

181 

.3285  

1.36 

4637  

1465-19  .... 

5 

2642  

158 

3292  

136 

47.59  

146.5-20  .... 

5 

2643  

158 

3298-1  

136 

4821  

146.5-21  .... 

5 

2645  

158 

3298-13  .... 

136 

4991  

1465-22  ..... 

5 

2ft46  

158 

3298-18  .... 

136 

5054  

1465-23  .... 

5 

2647  

158 

.3298-20  .... 

136 

5054  

1465-24  .... 

5 

2648  

159 

3349  

14 

5.320  

1465-25  .... 

6 

2649  

159 

3.350  

15 

5321  

146.5-26  .... 

6 

2650  

159 

3351  

15 

5322  

146.5-27  .... 

6 

2651  

159 

.3.3.52  

15 

5323  

146.5-28  .... 

6 

2652  

159 

3353  

15 

.5.324  

1465-29  .... 

7 

2653  

159 

3353-1  

16 

5.325  

146.5-30  .... 

7 

26.54  

160 

3.354  

16 

.5326  

1465-31  .... 

7 

2655  

160 

3.355  

16 

5327  

1465-32  .... 

7 

2656  

162 

3356  

16 

,5328  

1465-.33  .... 

7 

2656  

182 

.33.57  ....... 

17 

5329  

146.5-34  .... 

8 

2657  

160 

3.3.58  

18 

5.3.30  

146.5-35  V. . . . 

8 

26.58  

162 

3359  

18 

5.3.31  

146.5-36  .... 

8 

2650  

163 

.3.360  

18 

.5.3.32  

1671  

1.30 

2660  

163 

.3.361  

18 

!   5.3.33  

168.3-9  

130 

2661  

163 

.3.364  

18 

1   53.34  

20.34  

130 

2662  

164 

3396  

1.36 

i   5.335  

2242  

130 

26^3  

164 

3401  

136 

;   5.3.36  

2250-1  

2 

2664  

164 

3404  

136 

5.337  

Page. 


136 

48 

136 

136 

140 

136 

136 

136 

136 

136 

1.36 

1.36 

140 

140 

141 

141 

141 

140 

140 

140 

140 

140 

140 

140 

140 

130 

130 

130 

140 

140 

140 

140 

141 

140 

43 

1.30 

130 

130 

140 

37 

37 

37 

38 

38 

38 

39 

39 

41 

42 

42* 

122 

123 

124 

124 

124 

124 

125 


(201) 


202 


TABLE   SHOWING   SECTIONS    IN    NUMERICAL   ORDER  AND  BY   PAGE. 


TABLE   SHOWING   SECTIONS   IN   NUMERICAL   ORDER   AND   BY 

PAGES  —  Continued. 


Section. 

Page. 

Section. 

1  Page. 

Section. 

P4ge. 

.Section. 

Page. 

5338  

125 

5384  

1   58 

5444  

121 

5504  

113 

5339  

125 

5385  

1   58 

5445  

1 

5505  

1  110 

5340  

125 

5386  

59 

5445  

98 

5506  

1  110 

5341  

125 

5387  

1   59 

5446  

98 

5507  

116 

5342  

125 

5388  

1   59 

5447  

99 

5508  

114 

5343  

126 

5389  

1   60 

5448  

99 

5509  

116 

5344  

126 

5390  

1   60 

5449  

100 

5510  

116 

5345  

!  126 

5891  

1   60 

5450 

100 

5511  

116 

5346  

!  126 

5892  

1   60 

5451  

101 

5512  

110 

5347  

126 

5893  

1   18 

5452  

101 

5513  

117 

5348  

126 

5395  

1   60 

5453  

101 

5514  

114 

5349  

42 

5397  

1   62 

5454  

101. 

5515  

114 

5350  

44 

5398  

1   62 

5455  

101 

5516  

114 

5351  

44 

5399  

I   63 

5456  

101 

5516-1  

7 

5352  

44 

5400  

1   63 

5457  

102 

5517  

10 

5353  

44 

5401  

1   64 

5458  

102 

5518  

114 

5353-1  

45 

5402  

i   65 

5459  

102 

5519  

115 

5354  

45 

5408  

1   65 

5460  

99 

5520 

115 

5355  

45 

5408-1  

1   6.5 

5461  

9 

5521  

115 

5356  

45 

5404  

78 

5462  

103 

5522  

11 

5357  

45 

5405  

80 

5463  

103 

5523  

115 

5358  

46 

5406  

80 

5464  

103 

5524  

11 

5359  

46 

5406-1  

80 

5465  

103 

5525  

117 

5360  

46 

5406-2  

81 

5466  

104 

5548  

72 

5361  

46 

5406-3  

81 

5466-1  

6 

5549  

73 

5362  

46 

5407  

87 

5467  

104 

5550  

73 

5363  

46 

5408  

87 

5468  

104 

5551  

73 

5364  

47 

5409  

87 

5469  

104 

5552  

73 

5365  

47 

5410  

88 

5470  

105 

.5553  

74 

5365-1  

47 

5411  

88 

5471  

105 

5554  

74 

5366  

49 

5412  

88 

5472  

105 

5555  

74 

5366-1  

50 

5413  

88 

5473  

106 

5556  

74 

5367  

50 

5414  

89 

5473-1  

106 

5557  

75 

5368  

50 

5415  

91 

5474  

106 

5558  

75 

5369  

50 

5416  

91 

5475  

106 

5559  

75 

5370  

51 

5417  

98 

5476  

106 

5560  

75 

5371  

52 

5418  

98 

5477  

107 

5561  

75 

5371-1  

53 

5419  

94 

5478  

107 

5562  

76 

5371-2  

53 

5420  

95 

5479  

107 

5563  

76 

5371-3  

58 

5421  

95 

5480  

107 

5564  

76 

5371-4  

53 

5422  

95 

5481  

107 

5568  

77 

5372  

48 

5428  

96 

5482  

107 

5570  

77 

5872  

58 

5424  

96 

5483  i 

108 

5571  

69 

5372-1  

54 

5425  

97 

5484  1 

108 

5573  

70 

5372-2  

55 

5426  

97 

5485  ! 

108 

5574  

70 

5372-3  

55 

5427  

97 

5486  1 

108 

5576  

71 

5372^  

55 

5428  

97 

5487  1 

109 

5577  

71 

5873  

55 

5429  

97 

5488  1 

109 

5578  

71 

5874  

55 

5480  

97 

5489  1 

109 

5579  

49 

5874-1  

56 

5481  

98 

5490  1 

109 

5580  

20 

5375  

56 

5482  

118 

5491  1 

109 

5581  

20 

5875-1  

56 

5483  

118 

5492  ! 

109 

5582  ! 

20 

5375-2  

56 

5483-1  

119 

5493  1 

110 

5588  ' 

20 

5375-3  

56 

5434  

119 

5494  1 

110 

5584  

21 

5375^  

56 

5435  

119 

5495  1 

111 

5585  

21 

5376  

56 

5436  

119 

5496  1 

111 

5586  

21 

5377  

57 

5437  

119 

5497  1 

111 

5587  

21 

5878  

57 

5488 

120 

5498  1 

112 

5588  

23 

5379  

57 

5439  

120 

5499  1 

112 

5589  

23 

5880  

58 

5440  

120 

5500  1 

112 

5590  

24 

5381  

58 

5441  

120 

5501  1 

112 

5591  

24 

5382  

58 

5442  

120 

5502  1 

113 

5592  

21 

5383  1 

58 

5443  

120 

5508  1 

113 

5593  

21 

TABLE   SHOWING   SECTIONS    IN    NUMERICAL   ORDER   AND   BY    PAGE. 


203 


TABLE   SHOWING   SECTIONS   IN   NUMERICAL   ORDER   AND   BY 

PAGES  —  Continued. 


Section. 

Page. 

Section. 

Page. 

Section. 

Page. 

Section. 

Page. 

5593  .... 

8 

5642-1  .. 

. . .   134 

5693  

172 

5756  ... 

198 

5594  .... 

22 

5648  .... 

. . .   134 

5694  

181 

5757  . . . 

.... 

198 

5595  .... 

22 

5644  .... 

. . .   134 

5695  

182 

5758  . .  . 

.... 

198 

5596  .... 

22 

5646  .... 

. . .   136 

5696  

182 

5759  ... 

.... 

198 

5597  .... 

82 

5647  .... 

. . .   137 

5697  

166 

5760  ... 

. . : . 

198 

5598  .... 

. . .   82 

5648  .... 

. . .   137 

5698  

166 

5761  ... 

198 

5599  .... 

82 

5649  .... 

. . .   137 

5699  

172 

5762  ... 

198 

5600  .... 

...   83 

5649-1  .. 

. . .   147 

5700  

172 

5763  ... 

199 

5601  .... 

83 

5649-la  . 

. . .   147 

5701  

172 

5764  ... 

. . . . 

199 

5602  .... 

...   83 

5649-2  .. 

. . .   147 

5702  

173 

5765  ... 

199 

5608  .... 

83 

5649-3a  . 

. . .   148 

5703  

173 

5766  ... 

199 

5604  .... 

83 

5649-8b  . 

. . .   149 

5704  

186 

5767  ... 

199 

5605  .... 

83 

5649-3C  . 

. . .   150 

5705  

186 

5768  ... 

200 

5606  .... 

...   84 

5649-8d  . 

. . .   150 

5706  

187 

5769  ... 

200 

5607  .... 

84 

5649-3e  . 

. . .   151 

5707  

187 

5770  ... 

. . . . 

200 

56(18  .... 

84 

5649-4  .. 

.  ..|  151 

5708  

187 

5771  ... 

200 

5609  .... 

...   85 

5649-5  .. 

. . .   151 

5709  

187 

5772  ... 

200 

5610  .... 

. . .   85 

5649-5a  . 

. . . :  152 

5710  

187 

5773  ... 

200 

5611  .... 

85 

564.9-5b  . 

.  ..|  152 

5711  

187 

5825  ... 

136 

5612  .... 

85 

5649-6  .. 

. . .  1  152 

5712  

188 

5894  ... 

174 

5613  .... 

85 

5650  

. . .  1  142 

5713  

188 

5895  ... 

174 

5614  .... 

...   86 

5651  .... 

...I  142 

5714  

188 

5896  ... 

174 

5615  .... 

86 

5652  .... 

. . .  1  142 

5715  

188 

5897  ... 

19 

5616  .... 

86 

5653  .... 

. . .  1  142 

5716  

188 

5898  ... 

19 

5617  .... 

...   89 

5654  .... 

. . . !  143 

5717  

188 

5944  ... 

136 

5618  .... 

. . . ;   89 

5656  .... 

...1  143 

5718  

189 

6065  ... 

175 

5619  .... 

...   89 

5657  .... 

. . .  1  143 

5719  

189 

6071  ... 

175 

5620  .... 

...   89 

5658  .... 

. . .  1  144 

5720  

189 

6071-1  . 

176 

5621  .... 

89 

5659  .... 

. . .  1  144 

5721  

189 

6072  ... 

176 

5622  .... 

...   24 

5659-1  .. 

. . .  1  144 

5722  

189 

6073  ... 

177 

5628  .... 

11 

5659-2  .. 

. . .  1  144 

5723  

189 

6074  ... 

177 

5624  .... 

11 

5660  .... 

. . .  1  144 

5724  

190 

6075  ... 

178 

5624-1  .. 

12 

5661  .... 

. . .  1  145 

5725  

190 

6076  ... 

178 

5624-2  .. 

. . . '   12 

5662  .... 

. . .   145 

5726  

191 

6077  ... 

178 

5624-8  .. 

...!   12 

5663  .... 

. . .   145 

5727  

191 

6078  ... 

178 

5624-4  .. 

24 

5664  .... 

. . .  1  145 

5728  

191 

6079  ... 

178 

5624-5  .. 

24 

5665  .... 

. . .  1  146 

5729  

191 

6080  ... 

178 

5624-6  .. 

12 

5666  .... 

...I  146 

5730  

191 

6081  ... 

19 

5624-7  .. 

6 

5667  .... 

. . . '  146 

5731  

I  191 

6082  ... 

19 

5624-8  .. 

12 

5668  .... 

.  ..1  146 

57.32  

192 

6083  ... 

19 

5624-9  .. 

12 

5669  .... 

...1  146 

5733  

-192 

6087  ... 

179 

5624-10  . 

...   13 

5671  .... 

...I  168 

5734  

1  192 

6088  ... 

179 

5624-11  . 

13 

5672  .... 

. . .  1   90 

5735  

192 

6089  ... 

179 

5624-12  . 

24 

5673  .... 

. . .  1   90 

5736  

193 

6091  ... 

179 

5624-13  . 

25 

5674  .... 

...I  168 

5737  

193 

6092  . .  . 

179 

5624-14  . 

...I   25 

5675  .... 

...1  169 

5738  

193 

6505  ... 

1.30 

5624-15  . 

. . .  1   25 

5676  .... 

. . .  I  169 

5739  

193 

6509  ... 

136 

5625  .... 

. . .  i  127 

5677  .... 

. . .  1  169 

5740  

1  193 

6510  ... 

138 

5626  .... 

...I  127 

5678  .... 

...I  181 

5741  

1  193 

6602  ... 

130 

5627  .... 

.  ..1  131 

5679  .... 

.  ..1  181 

5742  

193 

6742  ... 

1.30 

5629  .... 

. . .  i  131 

5680  .... 

.  ..1  169 

5743  

194 

6912-1  . 

131 

5629-1  .. 

...1  131 

5681  .... 

...;  169 

5744  

195 

6912-1  . 

136 

5630  .... 

. . .   131 

5682  .... 

...!  170 

5745  

195 

6926  ... 

131 

5630-1  .. 

. . .   132 

5683  .... 

...1  170 

5746  

195 

6927  ... 

131 

5631  .... 

. . .   132 

5684  .... 

. . .   170 

5747  

196 

6929  ... 

181 

56.32  .... 

. . .   132 

5685  .... 

. . .   170 

5748  

1  196 

6956-1  . 

131 

5638  .... 

. . .   132 

5686  .... 

...1  170 

5749  

1  196 

7129-1  . 

131 

56.34  .... 

. . .   132 

5687  .... 

...I  170 

5750  

196 

7405  ... 

131 

56.37  .... 

. . .   132 

5688  .... 

.  ..1  170 

5751  

196 

740.5-4  . 

.... 

131 

56.88  .... 

. . .   133 

5689  .... 

...1  171 

5752  

197 

7406  ... 

131 

5689-1  .. 

. . .   133 

5690  .... 

...!  171 

5753  

197 

7419  ... 

134 

5640-1  .. 

. . .  1  133 

5691  .... 

...I  171 

5754  

197 

7420  ... 

135 

5641-1  .. 

...1  133 

5692  .... 

. . .  1  172 

5755  

197 

7421  ... 

135 

204 


TABLE   SHOWING   SECTIONS   IN    NUMERICAL   ORDER  AND  BY   PAGE. 


TABLE   SHOWING   SECTIONS   IN   NUMERICAL  ORDER   AND   BY 

PAGES  —  Concluded. 


Section. 


Page. 


Section. 

Page. 

7673  

140 

7739  

138 

7899  

136 

7908  

140 

7914  

140 

7915-1  

48 

7924  

127 

7925  

128 

7926  

128 

7927  

128 

7927a  

128 

7927b  

128 

7929  

129 

7986  

129 

8891  

140 

9045  

98 

9266  

131 

9269  

131 

9.357  

40 

Section. 


Page. 


Section. 


Page. 


7571    . 

7575    . 

7586  . 

7587  . 

7591  . 

7592  . 
7594  . 
7622-7 
7622-7 
7628  . 
7630-1 

7632  . 

7633  . 
7639  . 

7641  . 

7642  . 
7669  . 

7672  . 

7673  . 


131 
127 
138 
189 
139 
139 
139 
138 
140 
138 
138 
138 
138 
138 
138 
138 
136 
139 
136 


9675  

40 

9675  

61 

9894  

131 

10093  

43 

10101  

44 

10105 

44 

10192  

44 

10661  

65 

10662  

65 

10663  

66 

10665  

66 

10960  

194 

11703  

190 

11704  

190 

12075  

183 

12076  

185 

12077  

185 

12078  

185 

12078-1  

185 

12919  .. 

12924  .. 

12924-1 

12924-2 

12924-3 

12924-3 

12924-5 

12924-6 

12924-7 

12924-8 

12924-9 

12924-10 

13415  .. 

13421-8 

14833  .. 

14857  .. 


26 
26 
26 
26 
26 
27 
27 
27 
27 
27 
28 
28 
28 
28 
131 
131 


GENERAL  INDEX. 

(The   references   are  to   sections   and   pages.) 

Topic                                                                                                                         Section  Page 

ABSTRACT. 

Auditor  of  county  — 

To  furnish  abstract  of  property  to  assessor 5548  72 

DeHnquent  tax  list,  abstract  of,  returned  to  auditor  of  state 2608  157 

DupHcate  to  be  sent  to  the  auditor  of  state 5702  173 

5703  173 

Real  property,  county  auditor  to  furnish  tax  commission  of  Ohio  with.     5612  85 

ACCOUNT. 

Auditor  of  county,  account  by 2568  153 

Executor  and  administrator  — 

Tax,   final,  must   show  payment  of 5347  126 

Guardians'  and  trustees' — 

Tax,  final,   must  show  payment  of 5347  126 

Tax  commission,  may  compel  production  of 1465-21  5 

To  have  right  to  inspect 1465-12  3 

ACTIONS. 

Auditor,  county,  liable  for  failure  to  transfer  title  of  land  sold  for  taxes     5731  191 

County  officer  allowed  counsel  to  defend 5700  172 

5701  172 

County   treasurer,    against 2680  16(> 

County  treasurer,  action  by,  to  collect  tax 5607  166 

5698  ■  166 

County  treasurer,  collection  of  taxes  by 5697  16(! 

5698  166 

Delinquent   taxes,    to    recover,    etc 5492  109 

Devisee,  by;  action  against  executor  for  neglect  to  pay  tax  or  to  list..  .     5685  170 

Forfeited  land,  purchaser  of,  action  by  when  ejected 5767  199 

Lien  — 

Tax,    treasurer    to    enforce 2667  165 

to 

2673  166 

Taxes,   for 5689  171 

5697  166 

5698  166 

Purchaser  at  tax  sale,  against,  by  treasurer  on   failure  to  pay 5712  188 

Remainderman,  by,  against  life-tenant,  when  land  sold   for  taxes 5688  170 

Tax,  action  by  countv  treasurer  to  collect 5697  166 

5698  166 

Collection   of,  bv   countv   treasurer 5697  166 

5698  166 

Neglect  of  auditor  to  transfer  land  sold   for 5731  191 

Sale,  recovery  of  value  of  improvements  under 5741  193 

Taxes  and  .assessments,  action  for  relief  against  illegal 12075  183 

to 

12978-1  185 

Unpaid    taxes,   action    for 2656  162 

to 

2673  166 

5674  168 

to 

5676  169 

5697  166 

5698  166 
Treasurer,  by,  to  determine  who  is  owner  of  excess  realized  from  sale 

of  forfeited  lands. ._ 5758  198 

Ward,  by,  against  guardian  for  neglect  to  pay  tax  or  to  list 5684  170 

(205) 


206  GENERAL    INDEX. 

Topic  Section       Page 

ADDITION. 

Addition  to  tax  duplicate,  valuing 5389  60 

Taxation,  assessment  of  lots  in,  for .• 5568  77 

Town,  etc.,  lots  of,  assessed  how 5568  77 

AFFIDAVIT.     (See  Tax  ConiTnission  of  Ohio) 

Attachment,  affidavit  for,  to  collect  unpaid  taxes 2665  164  * 

Return  for  taxation,  affidavit  stating  cost  of  failure  to  make 5397  62 

Statement  of  property  for  taxation,  affidavit  stating  cost  of   failure  to 

make     5397  62 

AFFIRMATION.     (See  Affidavit) 

Force  and   effect,   same   as   oath 1  37 

Tax  commission  of  Oliio,  to  make  certain 1465-5  2 

Who  may  take  in  place  of  oath 1  37 

AGENT. 

Express  and  telegraph  companies,  agent  of,  must  pay  tax 5675  169 

Delinquent,  agent  must  not  act  if  company  be 5676  169 

Lien,   agent    has    for   taxes    advanced 5687  170 

Listing   propertv    for    taxation    bv 5370  51 

5372-1  54 

Taxation,  listing  of  property  for,  by  agent 5370  51 

Tax,  compensation  and  lien  for  payment  by 5687  170 

Tax   commission   to   appoint 1465-14  4 

Confidential,  information  acquired  by  and  to  be  kept 1465-16  4 

Number    of     1465-17  4 

Powers    1465-15  4 

1465-21  5 

Records,  etc.,  power  to  compel  production  of 1465-21  5 

Witnesses,  power  to  compel  attendance  of 1465-21  5 

Taxes,  payment  of,  by  agent,   when 5681  169 

Express  or  telegraph  companies.,  agent   of  must  pay  tax 5675  169 

Liability  of  agent  for  neglect  to  list 5686  170 

Lien  of  agent  for  taxes  advanced '. 5687  170 

Not    liable    for,    when 5681  169 

to 

5683  170 

Personalty,   listing  of,  bv   agent 5370  51 

5372-1  54 

Realty    5680  169 

Telegraph  company,  agent  of,  must  pay  tax. 5675  169 

Telephone  companies,  acting  as  agent  for,  while  taxes  due  and  unpaid  ; 

penalty 5676  169 

5677  169 
ANNUAL  BUDGET. 

Commissioners  of 5649-3a  148 

5649-3b  149 

5649-3C  150 
ANNUITY. 

Collateral  inheritance  tax.  is  subject  to 5348  126 

Value  of  for  collateral  inheritance  tax,  determined  by  actuaries'  tables.     5343  126 

Value  of,  what  is 5388  59 

APPOINTMENTS.      (For    Appointment    of    Boards,    Officers,    etc.,    see    further    the 
respective  titles) 

ARMORY. 

Exempt    from    taxation .• 5354  45 

ASSESSING  REAL  ESTATE.     (See  Real  Property) 

Assessor,    duties    of 5553  74 

Buildings,    examination    of 5564  76 

Certain  sections  to  be  platted 5556  74 

Assessor  to  have  made,   when 5556  74 

Plat   to   be    recorded 5556  74 

Certified  copy  of  valuation  furnished  owner 5555  74 


GENERAL    INDEX.  JOJ 

Topic  Section       Page 

ASSESSING  REAL  ESTATE.     (See  Real  Property)  —  Concluded. 

Lounty  auditor  may  require  owner  to  make  survey,  when 5558  75 

Deductions    by    assessor 5561  75 

Description  and  value  of  real  estate 5554  74 

Exempted  real  estate,  return  of 557U  77 

Maps,   commissioners   to   have   made 5549  To 

Bidder    to    give    bond 5550  73 

Draftsman   and   assistants 5552  73 

Compensation,    how   paid 5552  73 

Payment,    etc 5550  73 

Subdivisions    5551  73 

Mineral   lands,    assessment   of 5562  76 

Apportionment  of  assessed  valuatior 5563  7(i 

Decrease   of   value   reported 5562  76 

Increase  of  value  reported 5562  76 

Manner  of  listing  for  taxation ^ 5562  76 

Mortgage,   assessor   shall   ascertain   amount 5555  74 

Owner  to  produce  survey,  when 5557  75 

Plats  presented  to  auditor  for  assessment 5568  77 

Plat  to  be  recorded,  etc 5559  75 

Reassessment   shall  be  made,   when 5548  72 

Appeal,  to  board  of   revision 5548  72 

To  tax  commission 5548  72 

Duties    of    auditor 5548  72 

Who   may  petition    for 5548  72 

Tracts  to  be  valued  separately 5560  75 

Rules  therefor    5560  75 

ASSESSOR.     (See  Taxation   and  Taxes) 

Abstract  of  returns  of  epileptics,  etc 3361  18 

Additions  and  new  towns,  assessment  of >.  . .  .     5568  77 

Administer    oaths,    shall 3355  16 

Swearing  persons  claiming  to  have  no  property 5378  57 

Assessment,  notice  of   remission   to  be   served  on   prosecuting  attorney 

and    county   auditor,    when 5624-11  13 

Report   of 5624-11  13 

Tax  commission,  power  of  to  change 5613  25 

To  correct  error  in 5624-10  13 

"Assessor"    meaning    of    word 3354  16 

Assistants  — 

Appointed,   when   and    how 3350  15 

Bond    of 3351  15 

Compensation    of    3364  18 

Duties   of    3354  16 

Auditor  of  county  — 

Notice  of  remission  of  taxes  to  be  given  to 5624-11  13 

Tax-  commission  to  send   form  of  returns  to 5624-1  12 

Blanks    furnished    to 5367  50 

Bond    of     3351  15 

Approval   and    finding 3351  15 

Failure  to  give,   vacates  office 3353-1  16 

Member  of  board  of   revision • 3351  15 

Release    of    surety 3351  15 

Buildings,  examination  of 55(U  76 

Value  of.  assessor  to  note : 5554  74 

5555  74 

Canal  or  road  land  not  to  be  assessed  by 5561  75 

Cigarettes,    assessor's    returns 5897  19 

Penaltj'  for  failure  to  make  returns 5898  19 

Clerk   of   court,    copy   of    petition    to   be    forwarded    by.    to    tax    com- 
mission,   when    5624-8  12 

Coal,  value  of  realty,  change  of.  caused  by 5562  76 

Compensation     ^•'^64  18 

Complaint,  tax  commission  to  inquire  into 5611  13 

Completion  of  work,  time   for 3364  18 

Court,  tax  commission   may  appear  liefore •  •  •■     •)624-8  12 

Deaf    and    dumb,    blind,    epileptic,    insane,    etc..    to    be    quadrennially 

enumerated     3360  18 

Deductions   by    assessor 5561  75 


208  GENERAL    INDEX. 

Topic                                                                                                                   Section  Page 
ASSESSOR.     (See  Taxation  and  Taxes)  —  Continued. 

Description  of  realty  by 5553  74 

5554  74 

Owner  to   furnish   when 5553  74 

Owner  neglecting,  proceedings  on 5553  74 

Dogs,  to  be  listed  by 5379  57 

Penalty  for   failing  to  list _ 5380  58 

Duplicate  tax,  commission  to   correct  error  in 5624-10  13 

Duties  of,  in  relation  to  assessing  real  property 5553  74 

to 

5555  74 

Duties    of    tax   commission 5624-1  12 

Election,    terms,    etc 3349  14 

City   3349  14 

District    3349  14 

Township     '. 3349  14 

Village     3349  14 

Ward 3349  14 

Enumeration  of  deaf,  etc.,  quadrennial 3360  18 

Exempted  property,  to  return 5570  77 

Fire  clay,  value  of  realty,  change  of,  caused  by 5562  76 

General    provisions 3349  14 

to 

3361  18 

Improvements  and  betterments,  assessing 5576  71 

Information,  assessors  shall  act  upon  what 5392  60 

Injuring  or  defrauding,  how  punished 12924-8  27 

Intoxicating  liquors,  duty  of,  as  to 6081  19 

Land  in  which  title  to  soil  and  minerals  is  not  in  same  person 5563  76 

Lands  omitted  on  return  of,  to  be  put  on  duplicate,  how 5574  70 

Limestone,  value  of  realty,  change  of,  caused  by 5562  76 

List  of  oil  wells,  mines,  quarries,  etc.,  to  make 5562  76 

List,   when   assessor   shall  make 5391  60 

5392  60 

Lists,  showing  owners  of  realty ; . . .     5607  84 

5608  84 

Maps,  books  and  plats   for 5549  73 

to 

5552  73 

Meeting  of,   for  instructions,  etc 5367  50 

Mines,  change  in  value,  due  to 5562  76 

Mines  are  fee  simple,  separately  owned,  valuation  of 5560  75 

Natural  gas,  value  of  realty,  change  of,  caused  by 5562  76 

Notice  and  forms  for  listing  personal  property  to  be  given  by 5368  50 

Number  of  acres  of  arable  land,  etc.,  to  note 5554  74 

Oath  of  assessor  and  assistant 3352  15 

Same  of  member  of  board  of  revision ^ 3352  15. 

Oath    of.    to    returns 5395  60 

Oaths,    shall    administer 3355  16 

Swearing  persons  claiming  to  have  no  property 5378  57 

Oil,  value  of  realty,  change  of,  caused  by 5562  76 

Omitted  lands   from  his   return 5573  70 

Ore,  value  of  realty,  change  of,  caused  by 5562  76 

Original  statements  properly  arranged,   return  by 5393  18 

Penalties    for   misconduct 3355  16 

3358  18 

Penalty  against,  for  failure  to  list  dog 5380  58 

Penalty,  tax  commission  may  remit 5624-10  13 

Personal    property    3349  14 

to 

3364  18 

Ascertaining  valuation    thereof 5386  59 

Assessors   of    3349  14 

to 

3364  18 

Assessor  to  fix  value  of,  when 5377  57 

Tax  commission  may  order  reassessment  of 5624-4  24 

Method    of    reassessment 5624-5  24 

May  change  assessed  valuation   of 5613  85 


GENERAL    INDEX.  209 

Topic                                                                                                                   Section  Page 
ASSESSOR.     (See  Taxation  and  Taxes)  —  Continued. 

Petition,  copy  of  to  be  forwarded  by  clerk  of  court  to  tax  commission, 

when    5624-8  12 

Petroleum,  value  of  realty,  change  of,  caused  by 5562  76 

Plat  to  be  recorded,  etc 5569  75 

Platting  by  assessor,  record  of 5556  74 

Plats  presented  to  auditor  for  assessment 5568  77 

Proceeding,  tax  commission  to  have  power  to  institute 5624-9  12 

Prosecuting  attorney,  notice  of  remission  of  taxes,  etc..  to  be  given  to.     5024-11  13 

Qualify,  failure  to,  vacates  office 3353-1  16 

Real   property  — 

Apportionment  of  valuation  between  different  estates 5563  76 

Estates  in,  assessment  of  different 5563  76 

Interest  in,  assessment  of  different 5563  76 

Tax  commission  may  order  reassessment  of 5624-4  24 

May  change  assessed  valuation  of 5613  85 

Method    of    reassessment .■ .' 5624-5  24 

Valuation,  apportionment  of,  between  different  estates 5563  76 

Refusal  or  neglect  to  list  by  owner 5391  60 

5392  60 
Remission,  ta.xes  and  penalties  by  commission 5624-10  13 

Notice  to  be  given  to  prosecuting  attorney  and  county  auditor,  when     5624-11  13 

Removal  of  assessors  and  assistants,  causes 3353  15 

Report  of,  to  auditor  of  state 5624-11  13 

Returns  of  — 

As  to  intoxicating  liquors ' 6081  19 

to 

6083  19 

Penalty  for  refusing  to  make 3358  18 

Contents,  and  when  to  make 5390  60 

5393  18 
5395  60 

Exempted   property,   to   return 5570  77 

Errors   in,   how   corrected 5571  69 

False  or  erroneous,  auditor's  proceedings  in 5398  62 

5402  65 

Oath    to     5395  60 

Omitted    lands    n 5573  70 

Refusal  of  party  to  swear  or  list 5390  60 

Rules   for  valuing  personal  property ' 5388  59 

Sold  as  waste  paper,  after  five  years 5393  18 

Tax  commission  to  prepare,  form  of 5624-1  12 

Sick  or  absent,  who  to  list  for 5392  60 

Statistics  — 

Penalty  for  refusing  to  make 3358  18 

Return    of    3357  17 

Failing  to  make 3.359  18 

Statistics  to  be  gathered  by.  as  to  — 

Agriculture    3356  16 

Investments    3356  16 

Manufactures    3356  16 

Mines   and   Miners 3356  16 

Social    3356  16 

Wages    3356  16 

Water-craft    3356  16 

Survey    by.    when 5553  74 

Costs  of.  how  taxed 5553  74 

Survey  and  deeds,  owner  to  produce  to  auditor 5557  75 

to 

5559  75 

Survey,   owner   may  be   required   to 5558  75 

5559  75 

Swearing  by.   persons  claiming  to   have  no   property 5378  57 

Tax  statements,  when  to  distribute  notice  and  forms  for 5368  50 

Time   for   completion  •  of   work 3364  18 

Towns,    new,    assessing 5568  50 

Transient  traders,  etc..  duties  of,  as  to 5384  58 

5651  142 

14 


2IO  GENERAL    INDEX. 

Topic  Section  Page 
ASSESSOR.     (See  Taxation   and  Taxes)  —  Concluded. 

Vacancy  in  office  of  — 

Failure  to  give  bond  or  qualify,  vacates  office 3353-1  16 

Who    to    fill 3353-1  16 

Valuation  of  real  estate,  list  of 5554  74 

5555  74 

Value   of   buildings,    to   note 5554  74 

Valuing  — 

Canal  or  highway,  land  used  as,   deductions   for 5561  75 

Mines  and   fee  of  soil,   separately  owned 5560  75 

Rules  for   5560  75 

5562  76 

Violation  of  duty  by,  penalty 12924-4  27_ 

ASSESSING  OFFICERS. 

Miscellaneous    provisions  — 

Accounts   may   be  examined 5624-13  25 

Additional   powers   and   duties 5624-12  24 

Documents   open   to  public  inspection 5591  24 

Duplicate  and  tax  lists  — 

When    and    how   prepared 2583  154 

Other  offices,  who  prohibited   from  holding 5590  24 

Prohibited    from    holding 5590  24 

•            Property  in   another  county 5624-14  25 

Duty   of   officers    discovering   same 5624-14  25 

Prosecuting  attorney, — Legal  adviser  in  matters   of  taxation 5624-15  25 

Public   records   may  be   examined 5624-13  25 

Offices 5589  23 

Equipment   and   supplies 5589  23 

Supplies    5589  23 

Reassessment  shall  be  made,  how 5624-5  24 

Vacancies,    how    filled 5588  23 

Violation  of  the  laws 5622  24 

Notice  to  prosecuting  attorney 5622  24 

ASSIGNEE. 

Returns  — 

Personal  property  in  possession  or  control  of 5372-1  54 

Tax  is  lien  upon  property  in  hands  of -5506  110 

ASSISTANT  ASSESSOR.   (See  Assessor) 

ASSOCIATION. 

Building    and    loan ' 9675  61 

Cemetery    10093  48 

Memorial  lands  held  by,  exempt  from  taxation 5362  46 

Tax  commission,  returns  to  be  made  to 1465-18  4 

ATTACHMENT. 

Burial  lots  exempt  from 10101  44 

ATTORNEY. 

Return,  personal  property  in  possession  or  control  of 5372-1  '54 

Taxes  on  land  must  be  paid  by,  unless 5686  170 

Lien  for  tax  is  so  paid 5687  170 

ATTORNEY  GENERAL.     (See  Tax  Commission  of  Ohio) 

AUDITOR  OF  COUNTY. 

Abstract. 

Duplicate,  to  send  abstract  of,  to  state  auditor 5702  173 

Personal  property,  to  send  abstrict  of  to  state  auditor 5703  173 

Account  — 

Treasurer,    with    2568  153 

Additions  and  deductions  by  tax  commission  of  Ohio 5613  85 

5614  86 

Auditor  of  county  to  do  what  with 5615  86 


o 


GENERAL    INDEX.  211 

Topic                                                                                                                   Section  Page 
AUDITOR   OF  COUNTY  — Continued. 

Additions  to  towns,  to  cause  to  be  assessed 5568  77 

Amount  of  tax  for  each  purpose,  must  ascertain 5699  172 

Appoint  township  assessor,  when   shall 3353-1  16 

Apportioned  value  of  public  utility,  to  enter  on  duplicate 5448  99 

Appointment   of   assessor's   assistant 3350  15 

Approves  maps  for  district  assessor 5549  73 

5550 

Assessors,  duties  of  auditor  as  to 3364  18 

5393  18 

Assembles,  instructs,   furnishes  blanks,  etc 5367  50 

Return  of  statements  by,  preserves   for  five  years 5.393  18 

Return  of,  may  sell  for  waste  paper  after  five  years 5393  18 

Bank,  duties  of,  as  to  taxes  on 5411  88 

5414  89 

Assesses  value  of   shares !    5412  88 

Deduct   value   of   real   estate 5412  88 

Proceedings   when    fails   to   return 5413  88 

Return  by  cashier,  duty  in  respect  to 5412  88 

Bank  shares  or  property,  auditor  to  fix  value  of 5412  88 

Shares,  tax  commission  of  Ohio  certifies  equalized  value  of,  to....     5620  89 

To  put  same  on  tax  list 5620  89 

Transit  report,  etc.,  to  tax  commission 5617  89 

Budget   to  be   submitted    to 5649-3a        148 

Budget  commissioners,  powers  and  duties 5649-3b        149 

5649-3C        150 

Canals,  land  used  as,  deductions   for .5561  75 

Corporations  — 

Apportionment    of    valuation .5405  80 

Blanks  for  listing  purposes,  auditor  to  furnish  to 5406  80 

Duty  of  county  auditor  in  case  of  returns  of .5405  80 

Property  of,  in  more  than  one  county  — 

Apportioned    valuation,    entry    of 5406-2  81 

Duty  of  auditor. 5406-1  80 

Duty  of  tax  commission 5406-1  80 

Location  of  property,  how  determined 5406-3  81 

Tax   returns  of,   false  or  not  made,   duty 5406  80 

Valuation    by    auditor .5405  80 

Corrections  — 

Assessor's  statement  made  for  sick  or  absent  ta.x-payer 5397  62 

Errors   in   return   of  district  assessor .5571  69 

Deductions  not  to  be  made,  except,  etc 5571  69 

Tax   returns    5398  62 

Valuation,   account   of   destroyed   structure 2591  67 

Counsel  of,  countv  solicitor  is,  in  tax  suit  against 5700  172 

5701  172 

Unlawful   to   employ  other  counsel 5701  172 

County  Treasurer  — 

Settlement  with    2683  160 

Semi-annual    settlement   with 2596  155 

2597  156 

Mode  and   certificate 2598  156 

2599  156 

Deducting  taxes  wrongfully  charged 2588  67 

to 

2590  68 

Deductions  from  tax  value  by,  none  to  be  made,  except 5571  69 

Deed  of,   for  tax  sale  — 

Certificates  lost  or  destroyed,  how  deed  made  when 5726  101 

Forfeited  lands,  deed  for'  and  fees 5762  198 

to 

5764  199 

Land  in  other  count}',  for 5730  191 

Makes,  when  and  how 5717  188 

5719  189 

5720  189 
Minute  of,  to  be  kept  in  book 5727  191 

Deeds  made  when,  auditor  to  keep  minutes  of 5727  191 


212  GENERAL    INDEX. 

Topic                                                                                                                   Section  Page 
AUDITOR  OF  COUNTY  — Continued. 
Delinquent  Land  — 

Action  against  treasurer,  when  land  upon  which  taxes  were  paid  is 

returned  as    5743  194 

List  of 2601  156 

5704  186 

5705  186 

Abstract  of ;  penalty  and  tax  on 2608  181 

Comparison   with   duplicate 5707  187 

Copies,  to  send  to  state  auditor 5710  187 

Publication  of,  omitted  by  mistake,  proceedings 5709  187 

Records  copy  of  notice ;  certified  publication 5708  187 

Redemption  of   5732  192 

to 

5743  194 

Application  for,  made  to 5732  192 

Deposit  made,  notes  on  certificate 5739  193 

5740  193 

Proceedings  on   5737  193 

How  redeemed   5734  192 

5735  192 

Minute  of,  on  record  of  sales 5728  191 

Purchaser  at  tax  sale  gets  warrant  for  what •. 5738  193 

Records  redemption  or  deposit 5739  193 

5740  193 

Tenants  in  common,  part  may  redeem 5736  193 

Sale  of 5713  188 

to 

5731  91 

Attends,  makes  records  of,  etc 5713  188 

5714  188 

Certificate  to  purchaser,  gives 5715  188 

5716  188 

Deed  — 

Certificates  lost  or  destroyed,  when 5726  191 

When  to  be  made  and  how 5717  188 

5722  189 

Land  in  other  county 5730  191 

Minute  of,  to  keep  in  book 5727  191 

Notice  of   sale 5704  186 

5705  186 

Record  of  publication  of  notice 5708  187 

Transfer  on  duplicate 5731  191 

Liability  for  failure  to  transfer 5731  191 

Unsold  lands,  auditor  to  record,  etc 5713  188 

5714  188 

Void  sales,  duties 5729  191 

Delinquent  personalty,  duplicate  of,  makes,  etc. ;  penaltv 5694  181 

Dog  tax,  to  levy ". 5652  142 

Duplicates  of,  as  to  apportioned  value  of  public  utility 5448  99 

Evasion   of  return,   action   of  auditor 5398  62 

Express  companies,  tax  commission  to  certify  apportioned  value  to....     5458  102 
Express,  etc.,  companies,  apportioned  valuation  to  be  placed  upon  tax 

duplicate    5459  102 

False  returns,  or  evasive,  duty  of  auditor 5398  62 

Ascertaip   true  amount 5398  62 

For  not  exceeding  five  vears  prior 5398  62 

Penalty,   fifty  per  cent.' 5398  62 

False  returns  by  any  person  or  assessor 5401  64 

5402  65 

Proceedings  and  powers   of  auditor : 5401  64 

5402  65 

Filing  returns  of  taxpayers 5393  18 

Forfeited  lands    5744  195 

to 

5773  200 

List  to  send  to  state  auditor 5750  196 

Record   of.   what  is 5713  188 

5714  188 


GENERAL   INDEX.  213 

Topic                                                                                                              Section  Page 
AUDITOR  OF  COUNTY  — Continued. 
Redemption  of  — 

Certify  amount  due  for,  auditor  to 5746  195 

List  of  redemptions,  sends  to  state  auditor 5747  196 

Re-enters  redeemed  land  in  name  of  owner 5746  195 

Transfers    for   taxation 5768  200 

5769  200 

Retains   on   duplicate,  until 5744  195 

5745  195 

Returns  of,  to  state  auditor ;  contents 5744  195 

5745  195 

Sale  of,  by  auditor 5750  196 

Apportionment  of  proceeds  of 5771  200 

Certificate  to  purchaser,  issued 5762  198 

Deed  for,  when  makes ;  fee 5762  198 

Deeds  — 

If    certificate    lost... 5773  200 

On   former  sales. 5772  200 

Notice,  publication,  time,  place,  manner,  etc 5751  19G 

5752  197 

5754  197 

Publication  omitted,  proceedings 5753  197 

Return  of  sales  to  state  auditor 5770  200 

Survey,  may  direct,  when 5762  198 

Trans  f er  on  tax  list 5769      ,        200 

Unsold,  to  return,  if  taxes  and  penalties  not  bid 5755  197 

Proceedings  thereon    5755  197 

When  may  sell  for  less 5755  197 

Highway,  lands  used  as,  deductions  for 5561  75 

Illegal  levy  of  taxes,  auditor  party  defendant  to  action  to  enjoin 12076  185 

Indemnified  against  what 5700  172 

5701  172 

Information  by,  to  secretary  of  state  or  tax  commission 5515  114 

Intoxicating  liquors,  duty  of,  as  to 6080  178 

Judgments  against,  in  tax  matters,  payment  of 5700  172 

5701  172 

Judgments  in  tax  matters,  paid  and  apportioned,  how .5700  172 

5701  172 

Lists,  maps,  books  for  assessor,  to  furnish 5549  73  • 

5550  73 

May  require  owner  to  make  survey 5558  75 

Mineral  land,  apportionment  and  valuation  of 5562  76 

5563  76 

Notice  — 

Of  remission  of  taxes,  etc.,  to  be  given  to 5624-11  13 

Sale  of  delinquent  lands,  of 5704  186 

5705  186 

Sale  of  forfeited  lands,  of 5751  196 

5752  197 

Omission,  duty  of  auditor  discovering 5573  70 

Omitted  lands  — 

Omitted  from  assessor's  return,  how  put  on  duplicate 5573  70 

Omitted   lands   and   structures 5574  70 

Auditor   to   value 5574  70 

Auditor  to  add  tax  for  what  period 5574  70 

Personal  property,  false  statement  of,  auditor,  duty  of 5401  64 

Platting  and  numbering  — 

Expense  of.  taxed  how 5558  75 

Order  owner  to  make  plat,  auditor  may 5558  75 

Order  county  surveyor  to  plat,  when  auditor  may 5556  74 

to 

5558  75 

Plat  to  be  recorded 5556  74 

Publication  — 

Delinquent  land  list,  of 5704  186 

5705  186 


214  GENERAL    INDEX. 

Topic  Section       Page 

AUDITOR  OF  COUNTY  — Concluded. 

Notice  of  sales  for  taxes,  of 5704  186 

5705  186 

5709  187 

5751  196 

to 

5753  197 
Railroads  — 

Taxation,  duty  of  auditor  as  to 5431  98 

5447  99 

5448  99 
Redemption  of  land  sold  for  taxes;  duties.     (See  Forfeited  Land). 

Redemption  of  land,  auditor  to  keep  minutes  of 5728  191 

Refusal  to  list  or  swear,  auditor  ascertains,  adds  penalty 5390  60 

Refusal  to  appear  and  answer  before  auditor,  proceedings 5403  65 

Probate  court  may  compel  attendance 5403  65 

Report  of  social  statistics 3357  17 

Return,  action  of  auditor  upon  omission  of  tax 5399  63 

Return  made  by  cashier,  etc.,  to 5411  88 

Return  or  evasion  of  return,  action  of  auditor  upon   false 5398  62 

Sales   of   lands    for   taxes.      (See   "Delinquent   Lands,   sale   of";    "For- 
feited Lands,  sale  of"). 

Secretary  of  state,  to  give  information  to 5514  et  seq    114 

Settlement,   with   county  treasurer 2683  160 

Solicitor  of  county  — 

Counsel  of  auditor  in  tax  suits 5701  172 

Unlawful  to  employ  other  counsel 5701  172 

State  taxes,  levy  rates  certified  by  state  auditor 5626  127 

Tax  commission  to  certify  valuation  of  shares  in  bank  to 5620  89 

To  send   form  of  returns   to ' 5624-1  12 

Valuation  by,  to  place  on   duplicate 5615  S6 

Tax  commission  and  secretary  of  state,  to  give  information  to 5514  et  seq    114 

Tax  duplicate,  apportioned  value  of  public  utility  to  be  placed  on 5448  99 

Tax  List  — 

Additions  and  deductions,  book  of 2592  67 

Amount  of  each  parcel  of  land 2585  154 

2586  154 

Certain,   what  to 2583  154 

Deductions  for  destroyed  or  injured  buildings 2591  67 

Duplicate,  when  to  be  delivered  to  treasurer 2595  155 

Errors  in,  correction  of -.     2588  67 

to 

2590  68 

Made  out,  how 2583  154 

Omitted  lands,  taxes  charged  on 2593  67 

Refunding  or  deducting  taxes  wrongfully  charged 2588  67 

to 

2590  68 

Taxes,  how  placed  on  duplicate 2594  155 

Tax  return,  action  of,  upon  omission  of  personal  property 5399  63 

Taxation  of  real  property,  etc.,  duty  of,  as  to 2585  et  seq    154 

Taxes  — 

Auditor  party  defendant  in  action  to  enjoin  illegal  levy  of,  when..   12076  185 

Auditor  to  transfer  land  sold 5731  191 

Telegraph  companies,  duties  as  to  taxation  of 5458  102 

5459  102 

Title  to  land  of  decedent,  transfer  of 2573  153 

Towns,  new  and  additions,   assessment  of  tax 5568  77 

Township  taxes,  levies 5646  137 

5647  137 

Transfer  of  title  to  land  of  decedent 2573  153 

Transient  traders  to  assess  tax  on 5651  142 

Valuation  certified  to ._ 5458  102 

Valuation  of  corporation  returns  by 5405  80 

AUDITOR  OF  STATE.     (See  Auditor  of  County;  Tax  Commission  of  Ohio) 


GENERAL    INDEX.  2x5 

Topic                                                                                                                   Section  Page 
BANKS   AND    BANKERS.     (See  Taxation    and   Taxes) 

Auditor  of  county,  returns  of  banks,  to  be  submitted  by,  to  tax  com- 
mission     5617  89 

Auditor   of  county,   tax   commission   to   certify   valuation   of   shares   in 

bank  to 5620  89 

Bank  may  pay  taxes  and  deduct  dividends 5073  90 

Lien    for   same 5ti73  90 

Bank  shares  or  property,  auditor  to  fix  value  of 5412  88 

Bank,  tax  on  real  estate  of 54U!)  87 

Bank,  when,  fails  to  make  return 54 13  88 

Collection  of  tax  on  shares  of 5672  90 

Penalty 5672  90 

Correction  of  improper  valuation 5621  89 

Defined 5407  87 

Hearing  of   tax   commission 5621  89 

Penalty  for  making  false  return 5414  89 

Return  to  auditor 5411  88 

Cashier   to   make 5411  88 

Returns  of  banks,  auditor  of  county  to  submit  to  tax  commission 5617  80 

Tax  commission  to  examine 5618  89 

Shares  or  capital,  to  be  listed 5408  87 

Where  taxed 5408  87 

Shares,  tax  commission  may  change  valuation  of 5619  89 

Stockholders  — ■ 

Names  of    5410  88 

Shares  of  each 54lo  88 

Tax  commission  to  certifj-  valuation  of,  to  auditor  of  county 5620  89 

Tax,  a  lien  upon  bank  shares 5673  90 

Valuation,  correction  of 5621  89 

Valuation,  of  shares,  tax  commission  may  change 5619  89 

BLANKS. 

Assessors,  blanks  for,  furnished  by  county  auditors 5367  50 

Corporations,   blanks    for   returns 5406  80 

Forms  of,  to  be  prepared 5624-1  12 

Tax  commission,  refusal  to  fill  out,  for,  penalty 12924-1  26 

Tax  commission  to  prepare 5624-1  12 

1465-28  6 

Tax  commission,  prepared  by,  to  be  answered 1465-19  5 

Tax  returns  for,  who  to  furnish 5367  50 

BLIND. 

Tax  levy  for 2969  130 

« 
BOARD  OF  EDUCATION. 
General  Provisions  — 

Tax  levy  for  support  of  universities  and  colleges,  duty  of,  as  to...  7673  136 

Tax  levy,  when  to  be  made 5649-3a  148 

Tax  rate,  submission  to  popular  vote  of  question  of 5649-5  151 

5649-5a  152 

5649-5b  152 
Taxation  — 

Certificate  of  levy  to  auditor 7594  139 

For  free  text-books 7739  138 

Library  fund    7632  138 

Associations    7641  138 

Joint  libraries   7*^33  138 

Maintenance  of  7t;39  138 

School 7642  138 

Rate  of,  fixing 7586  138 

7587  139 

Greater  than   maximum 7591  139 

7592  139 

Social  center   fund 7622-7  140 

To  pay  bonds,  etc "^28  138 

To  pay  ditch  assessments 6510  138 


2i6  GENERAL    INDEX. 

Topic                                                                                                              Section  Page 
BOOKS. 

Additions  and  deductions  by  county  auditor 2592  67 

Tax  commission  may  compel  production  of 1465-21  5 

To  have  right  to  inspect 1465-12  3 

BOUNTY. 

Re-enlisted    veteran    volunteers 14857  131 

Wood-chuck,  bounty  for  killing 5825  136 

BREAD  AND  WATER. 

Agent  of  express,  telegraph,  telephone  or  insurance  company  in  arrears 

for  taxes,  to  be  fed  on,  if  acting  for  such  company 13415  28 

BRIDGES. 

Toll,  tax   for  purchase  of 7571  131 

BUDGET  COMMISSIONERS. 

Auditor  of  county,  budget  commisisoners  to  certify  action  to o649-3c  150 

Employes    5649-3b  149 

Expenses 5649-3b  149 

Meetings    5649-3b  149 

Powers  and  duties 5649-3c  150 

Quorum 5649-3b  149 

Tax,  power  of  budget  commission  to  change 5649-3c  150 

Who   are    5649-3b  149 

BUILDING  AND  LOAN  ASSOCIATIONS. 

Shares  of  stock  in,  listing 9675  61 

BUILDINGS. 

Assessment  — 

Destroyed  buildings,  to  be  deducted  from 2591  67 

Assessors,  examination  by 5564  74 

Memorial  buildings,  county 3063  130 

3068  130 

Township 3410-12        136 

Taxation,  what  buildings  exempt  from 5349  42 

BURIAL  ASSOCIATION. 

Exempt   from  taxation 10192  44 

BUSINESS. 

After  certain  day,  merchant  or  manufacturer  commencing 5387  59 

Carrying  on,  in  more  than  one  county  or  township,  how  valued 5371-4  53 

Corporation  may  commence  when.      (See  Corporations;   Foreign   Cor- 
porations). 
Incorporated  Company  — 

Property  in  more  than  one  county  — 

How   valued    5406-1  80 

Return,  how  made 5406-1  80 

CASHIER.     (See  Banks) 

Return  made  by,  to  auditor 5411  88 

CEMETERY. 

Tax  — 

Village  may,  for  hearse  and  vault 4180  140 

Township  cemetery  — 

Taxes  for,  etc 3444  136 

CEMETERY  ASSOCIATION. 

Taxation  ;  cemetery  of  association  exempt 10093  43 

Burial  grounds  and  lots,  exempt,  when 10105  44 

Lots  in  cemetery  of  association,  exempt 10101  44 

Township  tax  for  buildings 3461  136 


GENERAL   INDEX.  21 7 

Topic                                                                                                                   Section  Page 

CERTIFICATE. 

Delinquent  list,  publication  of 5708  187 

Land,  delinquent,  purchase  of 5715  188 

5716  188 

Assignable    5718  189 

Lost,  when  5726  191 

Valuations,  certain,  to  auditor  of  state .' 5468  104 

Valuation  of  property  of  public  utility 5447  99 

CHILDREN'S  HOME. 

Taxes  for,  commissioners  may  assess 3123  130 

CHURCH. 

Exemption  of  property 5349  42 

Taxation,  exempt  from 5349  42 

CIGARETTES. 

Assessor,  return  of 5897  19 

Penalty  for  failure  to  make  return 5898  19 

Tax,  annual 5894  174 

5895  174 

Part    of    year 5895  174 

Payable  when   5895  174 

Refunder 5896  174 

Return   of   assessor 5897  19 

CLERICAL  ERRORS. 

Correction  of,  by  county  auditor 2588-1  68 

COLLATERAL  INHERITANCE  TAX. 

5331  122 

to 

5348  126 

Administrator,  deduction  or  collection  of  tax  by 5336  124 

Appraisement  — 

Deduction  of  property  not  liable 5333  124 

Collection  of  tax  upon  certain  legacies 5338  125 

Collection,  proceedings   for  ;  payment .' 5335  124 

Compensation  of  executors,  trustees,  etc.,  liable  to  tax,  when 5334  124 

Costs  chargeable  to  state 5346  126 

Deduction  or  collection  of  tax  by  administrators,  etc 5336  124 

Deductions  and  payment  of  tax  upon  certain  legacies 5337  125 

Definition    of    "property" 5348  126 

Distribution 5331  122 

Executor,  information  to  be  furnished  probate  judge  by 5341  125 

Exemptions    5332  123 

Fees  of  officers 5436  124 

Final  account  must  show  payment  of  tax 5347  126 

Voucher   therefor 5347  126 

Information  to  be  furnished  probate  judge  by  executor,  etc 5341  12-'> 

Inventory,   proceedings   after   filing   of 5340  125 

Jurisdiction  of  probate  court:  prosecuting  attorney  to  represent  state..  5344  126 

Legacies,  certain  deduction  and  payment  of  tax  upon 5337  125 

Legacies,  retention  or  collection  of  tax  upon 5338  125 

Payment ;  proceedings  for  collection 5335  124 

Probate  court;  jurisdiction  of;  prosecuting  attorney  to  represent  state.  5344  126 

Probate  judge,  information  to  be  furnished  by  executor,  etc 5341  125 

Proceedings  after  filing  of  inventory 5340  125 

"Property,"   definition   of 5348  126 

Property,  sale  of  for  payment  of  tax 5339  125 

Property  valuation  of,  subject  to  tax 5343  126 

Record;  semi-annual  statements  of  probate  judge 5345  126 

Refunding  of  tax 5342  125 

Retention  of  ta.x  upon  certain  legacies 5338  125 

Sale  of  property  for  payment  of  tax 5339  125 

Semi-annual  statement  of  probate  judge 5345  126 

Tax.  refunding  of 5342  125 

Valuation  of  property  subject  to  tax 5343  126 


2l8  GENERAL   INDEX. 

Topic                                                                                                                   Section  Page 

COLLECTION  OF  TAXES.     (See  Taxation  and  Taxes) 

Duties   of  County  Auditor  — 

Account  with  treasurer 2ofi8  153 

Accounts  with  townships,  cities,  villages  and  special  school  districts.  2602  156 

Additions  and  deductions,  record  of '. 2592  67 

Certificate  to  treasurer  as  to  money  collected 2598  156 

Certificate  to  treasurer  as  to  taxes  charged 2599  156 

Charge  of  omitted  land  taxes . . , 2598  67 

Delinquent  land  to  be  taxed 2608  157 

Delinquent  lands  and  lots,  list  and  record  of 2601  156 

Delinquent  list,  proceedings  as  to 2597  156 

Duplicate,  to  treasurer,  delivery  of 2595  155 

Duplicate  and  tax  lists 2583  154 

Duplicate  and  tax  list,  how  taxes  placed  on 2594  155 

Forfeited  land  to  be  taxed 2608  157 

Fractional  part  of  one  cent,  disposed  of,  how 2586  154 

Fractional  mills,  how  auditor  shall  dispose  of 2587  154 

Fraudulent  transfers    _ 2574  154 

Proceedings  as  to  delinquent  list 2597  156 

Tax  list   and   duplicate 2583  154 

Tax  to  be  levied  on  each  tract 2585  154 

Transfer  of  property 2573  153 

Duties   of  County   Treasurer  — 

Annual   settlement   with   commissioners 2684  160 

Apportionment  of  installments 2654  160 

Bank  checks,  efifect  of  receiving  by  treasurer 2744  161 

Collect  by  distress,  treasurer  to 2656  162 

Currency,  what  treasurers  shall  receive  and  disburse 2646  158 

Daily  statement  to  count}^  auditor 2642  158 

Duplicate  receipts  shall  be  given,  when 2647  158 

Extension  of  time  for  payment  of  taxes 2657  160 

Form  of  receipts  for  special  taxes 2651  159 

Money,  from  state  to  county  treasury,  how  paid 2645  158 

Money  paid  into  county  treasury,  out 2645  158 

Notice  of  rates  of  taxation 2648  159 

Notice  to  taxpayers 2747    ,  161 

Office  must  be  open  to  receive  taxes,  when 2649  149 

Offices,  tax  receiving,  may  be  opened -2746  161 

Payment  of  taxes,  extension  of  time  for 2657  160 

Payment  of  taxes  in  proportion 2655  160 

Penalty  for  issue  of  unlawful  receipt 2652  159 

Rates  "of  taxation,  notice  of 2648  159 

Receipt  for  taxes  shall  contain  what 2650  159 

Receipt  for  special  taxes,  form  of 2651  159 

Receipts,  duplicates  shall  be  given,  when 2647  158 

Receiving  bank  checks,  effect  of 2744  161 

Settlement  with  auditor. 2683  160 

Settlement  with  commissioners 2684  160 

Statements  to  auditor,  daily 2642  158 

Semi-annual    2643  158 

Tax  receiving  offices  may  be  opened 2746  161 

Taxes  to  be  paid,  when * 2655  159 

Taxes  in  proportion,  payment  of 2655  160 

Treasurer  shall  not  purchase  county  warrants 2680  160 

Delinquent  Taxes  — 

Account  to  be  sent  treasurer  of  non-residence  county 2662  164 

Action  by  treasurer  for  unpaid  taxes  or  assessments 2667  165 

Advancement  of  case 2668  165 

Chattels  may  be  distrained 2658  162 

Collection   of   non-residence   taxes 2663  164 

Collection  when  treasurer  fails  to  enforce  lien 2673  166 

Contract  for  collection  of  unpaid  taxes  or  assessments 2672  165 

Delinquent  on  personal  property,  non-resident 2661  163 

Delinquent  tax  payer,  having  dues  within  the  state   proceedings....  2665  164 

Delinquent  tax  charged  to  him.  treasurer  mav  collect 2666  164 

Delinquent  personal  tax.  treasurer  to  collect,  how 5697  166 

Distress,  treasurer  to  collect  by 2658  162 


GENERAL    INDEX.  2ig 

Topic  Section  Page 
COLLECTION  OF  TAXES.    (See  Taxation   and  Taxes)  —  Continued. 

Delinquent   Taxes  —  Concluded. 

Distrained,  goods  and  chattels  may  be 2658  102 

Duty  as  to  non-resident  delinquent  or  personal  property 2661  163 

Fees  for  sale  by  distress 2659  163 

Joinder   of   actions 2671  165 

Judgment  and  decree 2670  165 

Judgment  shall'  be  rendered,  when 5698  166 

Non-resident  delinquents    2661  163 

Petition    and    evidence 2669  165 

Proceedings  when  unable  to  collect  by  distress 2660  163 

Proceeding  when  delinquent  taxpayer  has  dues  within  the  state 2665  164 

Penalty    2662  164 

Return,  of  treasurer,  to  whom  account  is  sent 2664  164 

Miscellaneous.      (See   also   Cigarettes,   Dogs,   and   Intoxicating   Liquors) 

Abstract  of  duplicate  transmitted  to  auditor  of  state 5702  173 

Abstract  of  personal  property 5703  173 

Agent,  forbidden  to  act,  when  taxes  unpaid 13415  28 

5676  169 

Agent,  liability  for  non-payment 5686  170 

Agent,  payment  of  tax  by 5681  169 

Agent,  to  act  as,  unlawful,  for  certain  companies  when  taxes  are 

unpaid    5676  169 

Attachment,  by  treasurer 2665  164 

Attorney,  liability  for  non-payment 5686  170 

Attorney,  payment  of  tax  by 5681  169 

Attorney's  fees,  when  allowed  to  public  officer 5700  172 

Auditor  shall  ascertain  amount 5699  172 

Authority  to  pav  taxes 5682  170 

Bank  shares,  lien  on 5672  90 

Bank  shares,  payment  by  bank 5673  90 

Civil  action,  collection  of  tax  by 5697  166 

Collector,   employment   of 5696  182 

County   solicitor,   duties 5701  172 

County  treasurer,  collection  of  tax  by 5695  182 

Court,  by  rules  of 2660  163 

Distress,   by    .- 2658  162 

Dower,  liability  of  tenant  for  failure  to  pay  taxes 5688  170 

Duplicate,  abstract   of,   transmitted  to  auditor  of   state 5702  173 

Fxecutor,   liability   for  non-payment 5685  170 

Executor,  payment  of  tax  by 5680  169 

Exemption,  none  allowed  in  collection  of  tax 5698  166 

Express  company,  collection  of  taxes 5675  169 

Agent  of.  to  pay  taxes 5675  169 

Guardian,   liability   for  non-payment 5684  170 

Guardian,  payment  of  tax  by 5680  169 

Homestead,  none  allowed  in  collection  of  tax 5698  166 

Illegal,   mav  be   restrained 12075  183 

12078  185 

Insurance  company,  collection  of  tax 5676  169 

5677  169 
.  Joint  owner,  payment  of  taxes  by 5690  171 

Judicial  sale,  payment  of  tax  on  land  sold  at 5692  172 

I.icn.  by  action  on 2667  165 

Lien  holder,  payment  of  taxes  by 5689  171 

Lien  of  attorney,  etc.,  for  advances 5687  170 

Lien  on  bank  shares 5672  90 

Lien,  when  attached 5671  1 63 

Lien,  when  taxes  paid  by  owner  under  authority 5683  17<i 

Life  tenant,  pavment  of  tax  bv .5680  169 

Non-residents  of  '. 2661  163 

Partition,  payment  of  tax  in  case  of 5690  171 

5691  171 

Part  owner,  lien  for  payment 5693  1 72 

Penalty  for  non-payment  of  personal  property  tax 5694  181 

Penaltv  for  non-pavnu  nt  of  real  estate  tax  . 2608  181 

5678  181 

5679  181 


220 


GENERAL    INDEX. 


Topic  Section 

COLLECTION  OF  TAXES.     (See  Taxation  and  Taxes)  —  Concluded. 

Public  utility,  upon _ 5488 

Personal  property  tax,  duplicate  of,  unpaid. 5694 

Railroad   company   shall   not   transport   anything    for   certain   com- 
panies when  taxes  are  unpaid 5677 

Remainderman,  right  to  redeem 5688 

Reversioner,  right  to  redeem 5688 

Sale,  judicial,  payment  of  tax  on  land  sold  at 5692 

Telegraph  company,  collection  of  tax 5675 

Agent  of,  to  pay  taxes 5675 

Telephone  company,  collection  of  tax 5676 

5677 

Time  of  payment 5678 

Transient  trader,  collection  of  tax 5674 

Treasurer,  for  the  taxes  charged  to  lien 2666 

Treasurer's  compensation,  five  per  cent  penalty 2656 

COLLEGES. 

Tax,  exempt  from 5-349 

Tax  levy  for  support  of 7673 

COMPROMISE. 

Of  tax,  attorney-general  may  make 5524 

CONSOLIDATION. 

Railroad  company  in  this  state,  with  one  without,  taxation  of 9045 

CONSTITUTIONAL  PROVISIONS. 

Article  Two  — 

In  whom  power  is  vested ; 1 

Initiative   and    referendum 1 

Limited  use  of  initiative  and  referendum le 

Article  Twelve  — 

Apportionment  of  inheritance  and  income  tax 9 

Banks  and  bankers 3 

Debt  for  internal  improvement 6 

Franchise,  taxation  of 10 

Income,  taxation  of 8 

Inheritances,   taxation  of 7 

Inheritance  and  income  tax,  apportionment  of .      ,  9 

Internal  improvement,  debt  for 6 

Levying  of  taxes 5 

Minerals,  taxation  of  production 10 

Poll   tax 1 

Production  of  minerals,  taxation  of 10 

Revenue   4 

Sinking  fund   '. 11 

Uniform  rule,  taxation  by 2 

Article  Thirteen  — 

Corporate  property  subject  to  taxation 4 

Organization  of  cities,  etc 6 


Page 

109 

181 

169 
170 
170 
172 
169 
169 
169 
169 
181 
168 
164 
162 


42 
140 


11 


98 


29 
29 
30 

35 
84 

35 
35 
35 
35 
35 
35 
35 
35 
31 
35 
34 
35 
31 

36 
36 


COOLING  COMPANY.     (See  Tax  Commission  of  Ohio) 


CORPORATIONS. 

Franchise,  Taxation  of  — 

Application    for  hearing 5517  10 

Attorney-general,  action  to  recover  fees,  compromise  of 5524  11 

Secretary  of  state  to  notify,  of  unlawful  conduct  of   foreign 

corporations 5528  115 

Auditor   of   county,    to   give   information    to   tax    commission    and 

secretary  of  state 5514  et  seq    114 

Auditor  of  state,  amount  of  capital  stock  to  be  certified  to 5498  112 

Cancellation    of    articles    of    incorporation,    exercise    of    corporate 

powers  after,  penalty 5510  116 


GENERAL    INDEX.  ±21 

Topic  Section       Page 

CORPORATIONS  —  Concluded. 

Franchise,  Taxation  of — Concluded. 

Compromise  of  tax,  attorney-general  may  rr\ake 5524  11 

Correction  of  error  by  tax  commission 5517  IQ 

Correction  of  erroneous  determination  of  capital  stock  of   foreign 

corporations 5504  113 

Error,  correction  of,  in  determination  of  capital  stock  of   foreign 

corporations    5504  113 

Exemption,  dissolution  or  retirement  from  business  is  not,  when...  5520  115 

Extension  of  time,  tax  commission  to  give 5516-1  7 

Forfeiture  of  charter  for  failure  to  pay  franchise  tax 5509  116 

Franchise  tax  on ,5503  113 

Hearing .5517  10 

Incorporation,  report  need  not  be  filed  within  what  time  from 5519  115 

Injunction,  corporation  to  be  restrained   by 5511  110 

Investigation,  tax  commission  to  make .5516  114 

Lien,  taxes  are,  upon  property  of  corporation .5506  110 

Nonpayment,   remedies   in  case  of .5509  116 

Penalty,  doing  business  after  cancellation  of  incorporation,  etc....  5510  116 

Attorney-General  may  compromise  claims   for .5524  11 

For  failure  to  file  report ,5507  116 

Payable  in  case  of  reinstatement .5511  116 

Precedence,  action  to  enjoin   corporation   from   doing  business   for 

nonpayment  of  fees,  to  have 5512  110 

Profit,  corporations   formed   for,  report  of .5495  111 

Receipt,  treasurer  of  state  to  give .' .5505  110 

Receiver,  tax  is  lien  upon  property  in  hands  of 5506  110 

Reinstatement,  cancellation  of  articles  of  incorporation,  after 5511  116 

Payable  in  case  of .5511  110 

Retirement,  taxes  payable  in  case  of 5520  115 

Revocation,  certificate  of,  not  to  be  filed  until  tax  is  paid 5521  115 

Secretary  of  State — ■ 

Articles  of  incorporation,  cancellation  of 5509  116 

Auditor  of  county  to  give  information  to .5514  114 

5515  114 
Cancellation  of  articles  of  incorporation,  certificate  of  authority. 

etc ,5.509  116 

Certificate  of,  as  to  unauthorized  acts  of  foreign  corporations..  .5523  115 

Certificate  of  authority,  of  foreign  corporation,  cancellation  of.  5509  116 

Foreign  corporation,  certificate  of  authority  of.  cancellation  of.  5509  116 

Penalty  for  doing  business  after  cancellation 5510  116 

Reinstatement    5511  ]]6 

To  keep  list  of ,5514  114 

Stock,  amount  to  be  determined  by  tax  commission -5498  112 

Tax,  attorney-general  may  compromise  claim  for .5.524  11 

Failure  to  pay,  to  be  certified  to  secretary  of  state .5509  116 

Effect  of  5509  116 

Lien 5.506  110 

Payment  of,  necessary  to  filing  of  certain  certificates .5521  115 

Secretary  of  state  to  keep  list  of,  corporation  subject  to .5514  114 

Treasurer  of  state  to  give  receipt  for,  upon  assets  of  corpora- 
tion     5505  110 

Upon  capital  stock .5498  112 

Tax  commission  — 

Auditor  of  county  to  give  information  to .5514  114 

Investigation,  to  make 5516  114 

Returns  to  be  made  to 1465-18  4 

Taxation  — 

Domestic  corporations,  for  profit,  to  file  annual  report 5495  111 

Foreign  corporations    .5499  112 

Franchise  5498  112 

Report  for  franchise  tax,  contents 5495  et  seq    111 

Taxes  unpaid,  agent  of  corporation  cannot  act  while -5676  169 

5677  169 

1.3415  28 

Time,  tax  commission,  may  extend 5516-1  7 

Treasurer  of  state  to  give  receipt  for  payment  of  taxes •5-505  110 

Trustee,  tax  is  lien  upon  property  in  hands  of 5506  110 


222  GENERAL    INDEX. 

Topic                                                                                                                         Section  Page 
CORPORATIONS  GENERALLY. 
Property,  Taxation   of  — 

Apportionment  of  valuation 5405  80 

Apportioned  valuation,  entry  of 5406-2  81 

Blanks  for  listing,  auditor  to  furnish 5404  78 

Duty  of  county  auditor 5406  80 

Property  in  more  than  one  county  — • 

Duty  of  county  auditor 5406-1  80 

Duty  of  tax  commission 5406-1  80 

Entry  of  apportioned  valuation 5406-2  81 

Listed,  how  and  where 5406-1  80 

Location  of  property,  how  determined 5406-3  81 

Returns  — 

Failure  to  make 5406  80 

False 5406  80 

What  to  contain 5404  78 

When  to  be  made 5404  78 

Who  to  make 5404  78 

Valuation  by  county  auditor 5405  80 

Valuation  where  property  in  more  than  one  county 5406-1  80 

CORRECTION  OF  ERRORS. 

Additions  and  deductions,  record  of 2592  67 

Assessing  improvements  and  betterments 5576  71 

Collection  of  taxes  on  the  foregoing 5577  71 

Charge  of  omitted  land  taxes 2593  67 

Clerical  errors  2588-1  68 

Deductions  from  valuation  of  real  property 5571  69 

Auditor  of  state  must  order 5571  69 

Destroyed  property,  deductions  from  valuations  for 2591  67 

In  description  or  quantity,  of  any  tract  or  lot 5571  69 

In  name  of  the  owner 5571  69 

In  non-payment  of  taxes 2589  65 

In  payment  of  taxes 2589  65 

In  valuation  of  real  property 5571  69 

Omitted    lands    '. 5573  70' 

Assessor   to   ascertain    value 5573  70 

Duty  of  county  auditor 5573  70 

Omitted  land  taxes,  charge  of 2593  67 

On   tax  list  and   duplicate 2588  67 

Refunding  taxes   erroneously  charged   or  collected 2589  68 

Refund  of  taxes   or   assessments,   limitation   on 2590  68 

Restoring  omitted   lands   to   duplicate 5574  70 

Assessing  taxes   thereon 5574  70 

CORRECTION   OF  RETURNS. 

Assessment    by   board 5400  63 

Beginning   of   each    succeeding   year 10663  66 

Changes  in  valuations  not  allowed 5403-1  65 

Contempt   proceedings    5403  65 

Corrections   in   return   of   assessor 5401  64 

Notice   by    auditor 5401  64 

Costs  and  expenses,  how  paid 5402  65 

False   return    5398  62 

Monthly   statement   of   probate   judge 10661  65 

No  allowance  to  tax  inquisitors 10665  66 

Omitted    property    5399  63 

Penalty,   debt  of   the  decedent 10662  65 

Penalty  for  failure  to  obey  subpoena  or  give  testimony 5403  65 

Penalty   for    false   return 5398  62 

Personal    property,    defined 5399  63 

Persons  may  malce  statement,   when 5397  62 

Statement  after  assessor  has  made  a  return 5397  62 

Statement  of  probate  judge  to  county  auditor,  monthly lOOfJl  65 

Subsequent    additions    proliibited 5403-1  65 


GENERAL    INDEX. 


223 


Topic                                                                                                                   Section  Page 
COUNTY. 

Children's    homes,    tax    for 3078  130 

3120  130 

3123  130 

Exemption,   stock   belonging   to 5358  46 

Law   libraries    exempt 3055  48 

Memorial  buildings,  tax   for 3063  130 

3068  130 

Property  of,  exempt  from  tax 5352  44 

COUNTY  BUILDINGS. 

Tax   for  — 

Count}-  commissioners  may  levy 5629  131 

5629-1  131 

5630  131 

Exemption   from    5352  44 

Use  of,  erected  bv  proceeds   from  unconstitutional  act 5665  146 

5667  146 

Reimbursement,   holder   of  bonds   under 5662  145 

5663  145 
COUNTY  COMMISSIONERS. 

General    Provisions  — 

Agricultural    fairs,   tax   levy  to  encourage 9894  131 

Budget,  annual,  to  be  submitted  by 5649-3a  148 

Debt,  borrowing  to  extend  time  or  to  change 5656  143 

5657  143 

Levy ;    resolution    5658  144 

Delinquent  personalty,  duties  as  to 5696  182 

Extension  of  time  for  payment  of  taxes 2657  '    160 

Forfeited  land,  duty  as  to  sale  of 5755  197 

Levy,    determination    of   amount 5627  131 

Levy  of  tax   for  expense  of  election 5054  130 

Maps,   commissioners   to   have   made 5549  137 

Monuments   for   soldiers,  mav  levy  tax   for 2453  130 

Needy   blind,    relief    of " 2969  130 

Order    refunding    taxes 2589  65 

Reading  of  personal  property  delinquent  duplicate 5696  182 

Soldiers,  sailors,  etc.,  indigent  — 

Relief  of.  levy  of  tax  for 2942  130 

Toll  bridges,  purchase  of,  tax 7571  131 

Taxation  — 

Amounts  commissioners  may  levy  for  various  purposes 5629  131 

5630  131 

5637  132 

For   election  expenses 4821  130 

5054  130 

Annual    determination    of    amount , . .     5627  131 

Borrowing  monev  and   issuing  bonds   in   anticipation 5629  131 

County   hospitals    3i30  130 

For  relief  of  needy  Iilind   persons 2969  130 

Levy  of  tax  — 

Ballots,   on   submission   of   question   of   county   expenditures   to 

popular  vote    564(»-l  133 

Blind    relief    fund 2969  130 

Bonds,  to  be  issued,   when 5042-1  134 

Election,  certificate  of   result   of 5641-1  133 

Memorial   building  equipment,    for • 3068  130 

Resolutions,  for  submitting  question  of  county  expenditures  to 

popular  vote    5639-1  133 

To  pav  contract  price  to  hospital  association 3138-2  130 

When    to   be   made 5649-3a  148 

.Maximum  tax   for  county  purposes 5649-3a  148 

Tax,  extension  of  time  for  payment  of 2657  160 

Tax  for  relief  of  soldiers  and  sailors,  authority  to  levy 2942  130 

Tax  rate,  submission  to  popular  vote  of  question  of 5649-5  151 

COUNTY   TAXES.     (See   Levying  Taxes) 

/ 


224  GENERAL    INDEX. 

Topic                                                                                                                   Section  Page 
CRIMES  AND  OFFENSES. 

Acting  as  agent  for  certain  companies  in  default  for  taxes 13415  28 

Divulging  information  acquired  — 

Assessor  or  assistant 12924-8  27 

County  auditor  12924-7  27 

Employer   '. 12924-8  27 

Member  of  board 12924-7  27 

Duty  — 

Failure,  neglect,  refusal  or  evasion  of 12924-10  28 

Failure  to  make,  levy  or  furnish  estimates 13421-8  27 

Fraudulent  entry  by  auditor 12919  26 

Political  activity  — 

Of  officer 12924-6  27 

Of  employee 12924-6  27 

Tax  commission,  violation  of  duty  by  member 12924-4  27 

Exercising  cancelled   franchises 12924-2  26 

Refusal  to  obey  order  of 12924-3  26 

Violation  of  statutes  concerning 12924-1  26 

Tax  omission  — 

Fraudulent  entry  of,  by  county  auditor,  penalty 12919  26 

Taxation,  false  returns  for 12924—4  27 

12924-5  27 

Taxes,  violating  rules  for  valuation 12924  26 

Valuation,  making  wilfully  false  valuation 12924-4  27 

Valuation,  fraudulent  12924-9  28 

Valuation  personal  property,  penalty  for  violating  rules  for 12924  26 

CROPS. 

Assessor,  statistics  of,  to  be  collected  by 3356  16 

Statistics  of,  to  be  collected  by  assessor 3356  16 

Valuation  of,  for  taxation 5560  75 

Custodian,   Official  — 

Listing  property  for  taxation  by 5372-1  54 

DEBT. 

Extending  time,  borrowing,  or  to  change 5656  143 

5657  143 

Levy 5659  144 

Resolution  ._ 5658  144 

Taxes,  what  are  considered  debts  as  to 5327  39 

6377  57 
DEDUCTION. 

Taxes,  as  to 5571  69 

Destroyed  personal  property,  for. 2591  67 

Destroyed  real  property,  for 2591  67 

DEEDS. 

Taxes,  auditor  to  keep  minutes  of  deeds  for  land  sold  by 5727  191 

Taxes,  eTTect  of,  for  land  sold  for 5721  189 

5762  198 

Sold  as  delinquent  for 5717  188 

to 

5721  189 

5726  191 

to 

5730  191 

DEFINITION.     (See  Interpretation  and  the  various  subjects  defined) 

Affirmation 1  37 

Bank,  bankers  5407  87 

Bonds,  investment  in 5323  38 

Commission 1465-36  8 

Commissioner   1465-36  8 

Cooling    company    5416  91 

Credits 5327  39 

Electric  light  company .' 5416  91 

Equipment  company  5416  91 


GENERAL   INDEX. 


225 


Topic  Section  Page 
DEFINITION.    (See  Interpretation  and  the  various  subjects  defined)  — 
Concluded. 

Express  company 5410  91 

Freight  line  company 5416  91 

Gas  company  5416  91 

Gross  earnings  5418  93 

Gross  receipts   54 17  93 

Heating  company 5416  91 

Interpretation  of  certain  words 27  37 

Interurban  railroad  company 5416  91 

Intoxicating  liquor  6065  175 

Investment  in  bonds .  5328  38 

Investment  in  stocks 5324  38 

Land,  in  taxation  statutes 5322  37 

Merchant 5381  58 

Manufacturer 5385  58 

Messenger  company  5416  91 

Money 5326  39 

Natural  gas  company 5416  91 

Oath,  includes  affirmation 1  37 

Person    5320  37 

Personal  property   5325  38 

Personal  tax    5321  37 

Pipe   line   company 5416  91 

Public    utility    5415  91 

Railroad  company   54]  6  91 

Real"  property   5322  37 

Signaling  company    5416  91 

Sleeping  car   company 5416  91 

Street    railroad    company 5416  91 

Suburban    railroad    company •    5116  91 

Tax   commission    14t)5-36  8 

Tax  on  personal  property 5321  37 

Tax  laws   5320  37 

to 

5327  39 

Telegraph   company    5416  91 

Telephone   company    5416  91 

Union   depot  company 5416  91 

Water   transportation    company 5416  91 

Waterworks  company    5416  91 

DELINQUENT  LANDS. 

Auditor  to  make  deeds,  when .' 5719  189 

Deeds,    execution,    etc 5719  189 

Different  tracts  sold  to  one  purchaser,  auditor  to  make  one  deed,  when.  .  5720  18fl 

Falsely  returned  as,  proceedings 5743  194 

Lands  may  be  redeemed,  how 5734  192 

Lands  may  be  redeemed,  when 5735  192 

List  of — 

Comparison   with   duplicate 5707  187 

Publication   of    5704  180 

.  Fees    for    5706  187 

Omitted  by  mistake ;  proceedings 5709  187 

Paper  containing,  sent  to  state  auditor 5710  187 

Printer's  account  sent  to  state  auditor 5710  187 

What   not   to  be   published 5706  187 

Record  of,  to  contain  what 5708  187 

Redemption  of — - 

Application  for,  to  whom  addressed 5732  192 

Proceedings   on    5737  193 

Auditor,    minute    of 5728  191 

Deposit  not  made,  to  be  noted  on  certificate 5789  193 

Disability,   persons   under,   limitations   for 5733  192 

Improvements  by  purchaser  at  tax  sale,  pay  on 5741  193 

Value,    how    determined 5741  193 

Limitations    of    time 5733  192 

15 


226  GENERAL    INDEX. 

Topic                                                                                                                   Section  Page 
DELINQUENT  LANDS  —  Concluded. 
Redemption  of  —  Concluded. 

Proceedings,  how  to  redeem 5732  192 

to 

5743  194 

Publication  of  notice  of 5737  193 

Purchaser  at  tax  sale  to  be  paid,  what 5738  193 

Improvements,    for    5741  193 

Value  of,  how  determined 5741  193 

Record  of,  and  of  deposit 5740  193 

Release  of  ward's  tax  title  by  guardian 10960  194 

Remainderman   or   reversioner,   by 5688  170 

Tenant   in  common,   etc.,   by 5736  193 

Ward's  tax  title,  release  of,  by  guardian 10960  194 

Remedy  of  purchaser  if  sale  invalid 11703  190 

Remedy  in  other  cases  of  invalid  sales 11704  190 

Sale  of  — 

Auditor  to  attend,  make  record  of,  etc 5713  188 

5714  188 

Deeds,   minute  of,   to  keep 5727  191 

Bids,   etc 5711  187 

Certificate  of  purchase 5715  188 

5716  188 

Assignable,  and  rests  what  in  assignee 5718  189 

Lost  or  destroyed,  proceedings  for  deed 5726  191 

Deed,  when  to  be  made,  etc 5717  188 

Assignee  of  several  certificates,   deeds  to 5722  189 

Effect  of,  as  evidence  of 5721  189 

Deed,  when  certificate  lost 5726  191 

5773  200 

Deed  when  county  lines  changed 5730  191 

Invalid,  remedy  of  purchnser  at 11703  190 

11704  190 

Leaseholds,  permanent,  effect  of  sale  of 5742  193 

Lien  of  purchaser. 5724  190 

Lien  of  purchaser,  if  sale  invalid 5724  190 

Notice  of.  by  publication  — 

Fees   for  publishing 5706  187 

Form  of   5705  186 

Record   of    5708  187 

Part    interest,    purchaser    of 5723  189 

Purchaser    to    pay    immediately 5712  188 

Penalty  for  failure  to  pay,   etc 5712  188 

Proceedings  on   failure  to  pay 5712  188 

Record  of.  auditor  to  a^ttend  sale  and  make 5713  188 

Survey,  when  and  how  made 571 6  188 

5717  188 
Dispensed    with,    when 5722  189 

Time,  place,  manner,  conditions,  bids,  etc 5711  187 

Transfer  on   duplicate 5731  191 

Liability  for  failure  to  make 5731  191 

Unsold  entered  in   forfeited  land  record 5713  188 

Copy  sent  to  state  auditor 5714  188 

Valid,  though  tract  in  wrong  name  on  duplicate 5725  190 

Void,  when  _...._. 5729  191 

Proceedings  in  such  case 5729  191 

Purchaser  entitled   to   refunder 5729  191 

When  land  becomes  delinquent  and  liable  to  sale 5678  181 

DELINQUENT  TAX  LIST. 

Abstract  of    2608  157 

Copy  inserted  in  ;  certificate 5708  187 

Not"  published,   when ._ 5709  187 

Delinquent  tax  on  realty,  what  is 5678  181 

Delinquent  tax,  sale  of  realty  for 5679  181 

Delinquent  tax  on  nersonalty 5694  181 

Action    for    collection 5697  166 


GENERAL    INDEX. 


227 


Topic                                                                                                                   Section  Page 
DELINQUENT  TAX  LIST— Concluded. 

Collection  by  treasurer 5095  182 

Collector  of  delinquent  tax,  how  appointed  and  paid oG9(i  182 

Duplicate  of,  by  auditor 5694  181 

Exemptions  from  execution,  none,  nor  stay 5098  106 

Penalty  for   5094  181 

Public  reading  of  list  of 5096  182 

Delinquents,  reading  list  of 5696  182 

DISSOLUTION.     (See   Corporations) 

DISTRESS. 

To  collect  wlicn  overdue 2658  162 

For  taxes   2658  162 

5678  181 

5679  181 
6077  178 

Fees  therefor  2659  163 

DOG. 

Additional    tax    on 5652  142 

Penalty  against  assessor  failing  to  list 5380  58 

Taxes    on    5380  58 

5652  142 
DOWER. 
Taxes  — 

Tenant  in  dower  to  pay 5680  169 

Tenant  forfeits  estate  for  non-payment  of 5688  170 

Tenant  liable  to  person  next  entitled 5688  170 

DRIFT.  I 

Tax  levy   for 6742  180 

DUPLICATE. 

County  auditor  may  correct 2588  67 

Of  unpaid  personal  property  tax  to  be  made 5694  181 

Personal  property  tax,  duplicate  of,  unpaid 5094  181 

County  treasurer  to  collect  taxes  and  penalty  on  duplicate 5095  182 

Reading  of  such  delinquent  list 5090  182 

Tax  commission  to  correct  error  in 5624-10  13 

Treasurer,  when  to  be  delivered  to 2595  155 

Valuing    additions    to 5389  60 

DUNKERS. 

Property   of,   exempt 5305  47 

ELECTIONS. 

Assessor    3349  14 

Expenses,  tax   levy,   to  pay 5054  14" 

Expenses  election  officers,  levy  for 4821  130 

ELECTRIC  LIGHT  COMPANY.     (See  Tax  Commission   of  Ohio) 

ENUMERATION. 

Blind,    deaf   and    dumb,    insane,    idiots    and    eiiileptics.    quadrennial,    liy 

assessors     3360  18 

EQUALIZATION    AND    REVIEW. 

Abstract  transmitted  to  tax  commission  annually 5012  85 

Action  of  board  certified  to  auditor ■  5002  83 

Additions  and   deductions,   how   made 5615  86 

.  Annual  list  of  changes 5007  84 

Shall  be  printed  and  mailed,  how 5007  84 

Appeal  from  decision  of  board 5010  85 

How   taken    5010  85 

Certificate  of  assessment   furnished,  when 5606  84 

Changes  in  assessment  of  real  estate 5007  84 


228  GENERAL    INDEX. 

Topic  Section       Page 

EQUALIZATION  AND  REVIEW  —  Concluded. 

Complaints,    hearing    of 5597  84 

Complaints  may  be  filed,  when  and  where 5609  85 

Complaint  may  be  made  to  tax  commission,  when 5616  86 

Correction  of  tax  lists  and  duplicate 5602  83 

Determination  of  valuations  by  tax  commission  annually 5613  85 

Dogs,  omitted  from  returns 5605  83 

Evidence  must  be  taken  and  preserved 5603  83 

Hearing  by  tax  commission 5611  85 

Hearing  of  complaints 5597  82 

Incorrectly  valued  real  estate  shall  be  given  true  value 5605  83 

Increase  of  valuation,  notice  before 5599  82 

Service   of    notice 5600  83 

Investigation  of  listing 5598  82 

Of  assessment    5598  82 

Of    valuation    _. 5598  82 

Notice  before  increase  of  valuation 5599  82 

Service   of   notice 5600  83 

Notice,  when  work  completed,  to  be  given  by  publication 5606  84 

Omissions  shall  be  investigated  and  reported 5604  83 

Omitted  real  estate  to  be  valued 5605  83 

Quadrennial  list  of  changes 5608  84 

Shall  be  printed  and  mailed,  how 5608  84 

Rate  of  decrease  transmitted  to  auditor 5614  86 

Rate  of  increase  transmitted  to  auditor 5614  86 

Returns,  examination,  revision  and  correction  of 5605  83 

Statements,  examination,  revision  and  correction  of 5605  83 

Undervaluations  shall  be  investigated  and  reported 5604  83 

Valuations,  determined  annually  by  tax  commission 5613  85 

'  Valuations  may  be  decreased,  when 5601  83 

When  and  where  complaints  may  be  filed 5609  85 

EQUIPMENT  COMPANY.     (See  Tax  Commission  of  Ohio) 

ERRORS.     (See   Correction  of  Errors ;    Tax  Commission   of  Ohio) 

EVIDENCE. 

Tax  deed  is  evidence  of  what 5721  189 

5764  199 

Tax  duplicate,  prima  facie  evidence  of  what 5697  166 

EXCISE  OR  FRANCHISE  TAX.     (See  Corporations;    Tax  Commission  of  Ohio) 

EXECUTOR. 

Compensation  for  time  spent  listing  and  paying  taxes 5687  170 

Personal  property,  listing  for  taxation  by 5370  51 

5372-1  54 

Real  property,  liability  for  tax  on 5685  170 

Tax  on  land,  liable  for,  when 5680  169 

Liability  for  neglect  to  list  or  pay 5685  170 

Lien  for  taxes  advanced 5687  170 

EXEMPT  PROPERTY. 

Armory  buildings,   etc 5354  45 

Burial  lots  and  grounds w 5350  44 

10093  43 

10101  44 

10105  44 

Certain  sum   5360  46 

Charitable  institution,  fraternal  benefit  society  declared  to  be 5365-1  47 

Children's  home,  property  used  for  support  of 5353-1  45 

Churches,   colleges,    etc 5349  42 

Court   houses,   jails,   etc 5352  44 

Fire  engines,  etc 5355  45 

Fraternal   benefit    society 5365-1  47 

G.  A.  R.  posts  and  veterans'  unions  5364  47 

Historic  buildings   5363  46 

Indiana  meeting  of  Friends,  funds  of 5365  47 


GENERAL   INDEX.  229 

Topic                                                                                                              Section  Page 
EXEMPT  PROPERTY  — Concluded. 

Jails,  etc 5352  44 

Lands,  etc.,  to  support  poor ' 5853  44 

Law    library    associations 3055  48 

Market  houses   5356  45 

Masons,  Odd  Fellows  and  Knights  of  Fythias 53(54  47 

Memorial  association,  lands   held  by o3ti2  46 

Memorial  association,  township,  property  of 341U-7  48 

Monuments,  and   funds  tlieretor 5359  4(J 

Monument  sites  of  distinguished   persons 53G1  46 

Municipal  university,  property  of,  exempt  from  taxation 7915-1  48 

Poor,  lands,  etc.,  to  support .5353  44 

Prehistoric    earthworks    ^ 5363  46 

Religious    benevolent    associations 5364  47 

School   houses    5364  47 

Secret  benevolent  associations 5364  47 

Shares  of  stock  of  certain  corporations 192  48 

5372  53 

Soldiers'  and  sailors'  township  memorial  association,  property  of .'  3410-7  48 

State,  property  of 5351  44 

Stock,  property  of  city,  village,  county  or  township,  from  taxation 5358  46 

Township  memorial  association,  property  of 3410-7  48 

Township  or  village,  houses  or  halls 5356  45 

United   States,  property  of 5351  44 

Vault  company's  property 10192  44 

Waterworks,   etc 5357  45 

Women's    homes    5364  47 

EXPRESS  COMPANY.     (See  Tax  Commission  of  Ohio) 

FACTOR. 

To  list  personal  property 5372-1  54 

FILING. 

Tax   statements 5393  18 

FOREIGN   CORPORATIONS.     (See   Corporations) 

FOREIGN   INSURANCE  COMPANIES. 

Admitted  in  state,  when  not 5448  120 

Annual  report  required  of  chief 5440  120 

Annual   statements   of 5432  118 

Authority   revoked,    when 5441  120 

Deposits  with  superintendent  of  insurance  not  taxable 5437  119 

Expenses  of  inspection,  to  be  paid  by  company 5444  120 

Failure  to  make  true  statement 5434  119 

Failure  to  pay  tax 5434  119 

"Gross   premiums,"   defined 5433-1  119 

Inspection  of  company,  when 5443  120 

Inspection  expenses,  paid  how 5444  121 

Non-payment  of  taxes,  penalty  for 5435  119 

Not  admitted  in  state,  when 5443  120 

Payment  of  tax  to  treasurer  of  state 5433  118 

Penalty  for  non-payment  of  taxes 5435  119 

Policy  on  Ohio  property,  to  be  placed,  where 5438  120 

Reinsuring,  etc.,  risk  with  unauthorized  foreign  company 5439  120 

Retaliatory   provision    5436  119 

Superintendent  to  inspect  company,  when ■ 5442  120 

FORFEITED  LANDS. 

5744  195 

to 

5773  200 

Auditor  of  state  to  enter  in  a  book 5749  196 

Compensation  of  auditor 5761  198 

Defined     5744  195 

Forfeited  lands  to  be  sold  by  state 5748  196 

Sale  5752  197 


230  GENERAL    INDEX. 

Topic                                                                                                               Section  Page 
FORFEITED   LANDS  —  Concluded. 

Record   of    5713  188 

5745  195 

Redemption  of,  how,  etc 5746  195 

After  sale,  how 5756  198 

Limitations  for 5756  198 

Disability,  in  case  of 5763  199 

List  of  redemptions  sent  to  state  auditor 5747  196 

Re-adjustment  of  taxes 5759  198 

5760  198 

Re-entry  in  owner's  name,  when 5746  195 

Transfer  for  taxes,  when  redeemed 5769  200 

Retained  on  duplicate  until  sold  or  redeemed 5745  195 

Returns  of,  to  state  auditor 5745  195 

Sale  of  — 

Advertisement ;  time,  place,  manner  of,  etc 5751  196 

Apportionment  of  proceeds 5771  200 

Auditors  of  counties,  sell 5750  196 

Auditor  of  state,  duty  of 5768  200 

Certihcate  to  purchaser 5762  198 

Deed,  fee  for   5762  198 

Deeds   for  land  heretofore  sold 5772  200 

Deed,  when  certificate  lost,  etc 5773  200 

Evidence  of  title 5762  198 

Excess  realized  over  tax,  owner's i 5757  198 

Procedure  when  owner  doubtful 5758  198 

Notice,   form  of 5754  197 

Publication  omitted  proceeding 5753  197 

Purchaser  — 

Assignee  of  state  deemed 5766  199 

Ejected,  mav  recover  taxes  when 5767  199 

Lien  of   . . . '. 5766  199 

Partition,  purchaser  may  have 5765  199 

Return  of,  to  state  auditor 5770  200 

Survey,  when    5762  198 

Transfer  on  duplicate 5731  191 

5769  200 

Unsold,  re-advertised,  and  re-offered,  etc 5750  196 

Returned  as  unsold,   when 5755  197 

Proceedings   thereon 5755  197 

Void,  if  tax  had  been  paid .* 5764  199 

Purchaser  entitled  to  refunder  in  such  case 5764  199 

Tax  on,  to  be  returned  delinquent 5745  195 

FORMS.     (See  Tax  Commission  of  Ohio) 

Assessor's  oath  to  returns,  form  of 5395  60 

Forms  and  notice  for  listing  personal  property  to  be  given  by  assessors.  5368  50 

Assessor's  oath,  to  tax  Veturn 5395  60 

FRANCHISE  TAX.     (See  Corporations) 

FREIGHT    LINE    COMPANY.      (See   Tax   Commission    of   Ohio) 

GAS   COMPANY.     (See  Tax  Commission   of  Ohio) 

GOVERNOR.     (See   Tax   Commission   of   Ohio) 

GROSS   EARNINGS.     (See  Tax  Commission  of  Ohio) 

GROSS   RECEIPTS.     (See  Tax  Commission  of  Ohio) 

GUARDIAN. 

Liable    for  tax,   when 5680  169 

Liability  to  ward  for  neglect  to  list  or  pay 5684  170 

Lien  for  taxes  advanced,  etc 5687  170 

List  personalty,  to 5370  51 

5372-1  54 


GENERAL    INDEX.  23I 

Topic                                                                                                                   Section  Page 
HEARING.     (See  Tax  Commission  of  Ohio) 

HIGHWAY.     (See  Roads  and  Highways) 

HOSPITAL. 

Charital)le.  tax  levy 3138-2  130 

County  tuberculosis  hospital,  levying  of  taxes  for  support  of 3141  130 

Levy  of  tax  to  pay  contract  price 3138-2  130 

Trustees  — 

Levying  of  taxes 3133  130 

District  tuberculosis  hospital,  levying  of  taxes  for 3152  130 

Municipal,  tax  for  private  hospitals  authorized  in  cities,  when 4021 

Township  trustees  may  levy  and  collect  tax 3411  136 

IMMUNITY. 

Testifying  before  tax  commission 1465-27  6 

IMPROVEMENTS.     (See  Delinquent   Lands) 

INFIRMARY. 

Taxes  for.  when  buildings  destroyed 5629  131 

INFORMATION. 

Tax  commission  to   furnish,  when 1465-34  8 

Agent  of,  forbidden  to  divulge 1465-16  4 

To  be  furnished  in  return  of  assessor,  as  to  intoxicating  liciuors 6081  19 

'"TPf                                                                                                                                           6082  19 

6083  19 
INHERITANCE   TAX.     (See   Collateral   Inheritance  Tax) 

INJUNCTION. 

Assessment,  refunder  of.  in  action  to  enjoin  collection.' 12078-1  185 

Corporation  to  be  restrained  by,  for  failure  to  pay  taxes 5511  116 

Not  to  be  issued  against  tax  commission,  etc 1465-31  7 

Refunder  of  tax  in  action  to  enjoin  collection 12078-1  185 

Tax  commission  may  have,  when 1465-32  7 

Tax.  refunder  of.  in  action  to  enjoin  collection 12078-1  185 

Taxes,  to  restrain  collection  of  illegal 12075  183 

Parties  to  actions  to  enjoin  illegal  levy 12076  185 

To  actions  to  enjoin  collection  of,  etc 12077  185 

Undertaking   12078  185 

INSURANCE  COMPANIES. 

Definition  of  reserve 9357  40 

In  returns  for  taxation.  Iiow  treated 9357  40 

INTERPRETATION. 

Certain  words  in  relation  to  taxation 5320  37 

to 

5327  39 
INTERURBAN   RAILROAD.     (See  Tax  Commission   of  Ohio) 

INTOXICATING  LIQUORS. 

Taxation  — 

Annual    assessment    6075  178 

Refunder  of  portion  of  tax.  provision   for 6071-1  176 

Assessment,    remitting   of 6091  179 

Assessor,  return  of 6081  19 

6082  19 

6083  19 
Collection  of.  when  not  paid 6077  178 

to 

6080  178 

Distress  by 6077  178 

Duties  of  auditor  and  treasurer  as  to. 6089  179 

6092  170 

Duties  of  licensing  board  as  to • 6088  179 


232 


GENERAL    INDEX. 


Topic                                                                                                                   Section  Page 

INTOXICATING   LIQUORS  —  Concluded. 

Correction  of  errors 6091  179 

Information,  to  be  furnished  in  return  of  assessor 6081  19 

6082  19 

6083  19 

Levy  on  goods  and  chattels 6078  178 

Liability  to,  evidence  of 6092  179 

Lien  on  real  estate,  when 6072  176 

Meaning  of  phrase,  "Trafficking  in" 6065  175 

Part  of  year,   for ." 6073  177 

Powers  and  duties  of  inspectors 6087  179 

Railroads  to  pay,   when 6075  178 

6076  178 

Refunding  order  issued,  when 6074  177 

Return,  of  assessor 6081  19 

Sale    6079  178 

Tax,  refunder  of 6074  177 

JUDGMENT. 

Taxes  unpaid,  for 5698  166 

JUDICIAL  SALE. 

Taxes  on  property  to  be  reserved  from  the  proceeds  of 5692  172 

JURISDICTION. 

Taxes,  jurisdiction  of  common  pleas  in  actions  to  enjoin  illegal  levy,  or 

to   recover   back , 12075  183 

LAND. 

Owner  of  — 

Pay  tax  on,  must 5681  169 

Taxation  of  — 

Guardian,  executor,  agent,  or  attorney  to  pay  tax  on 6684  170 

to 

5686  170 

Their  lien  for  taxes  advanced 5687  170 

Land  and  real  property,  definition 5322  37 

Lands  in  which  title  to  soil  and  minerals  is  not  in  same  person 5563  76 

Liable   for  tax  on,  who 5680  169 

Lienholder  may  pay  tax  on. 5689  181 

Monument,  site  for,  exempt  from  taxation 5361  46 

Non-payment,    penalty    for 5678  181 

Omitted  land,  tax  on,  may  be  charged 2593  67 

Pay  tax,  owner   must 5681  169 

Public  lands,  when  become  taxable 5329  42 

Redemption  of  land  sold  for  taxes 5732  192 

to 

5743  194 

Sale  of  land  for  taxes 5704  186 

to 

5731  191 

Sold  for  taxes  may  be  redeemed  within  two  years 57.33  192 

LAW  LIBRARY. 

Exempt  from   taxation 3055  48 

LAWS.  .  - 

Compilation  of  tax  laws '^''^^"[j  :? 

Tax.  commission  shall  distribute  same 5624-6  1-, 

LEASE. 

Taxation,  how  listed  for,  if  terms  exceed  fifteen  years 5330  42 

LEVYING  TAXES. 

County  Taxes  —  • 

Amount  to  be  levied 5627  131 

Annual  levy  for  county  purposes 5630  131 

Ballot,  more  than  one  question  may  be  submitted r  ■     5640-1  166 


GENERAL    INDEX. 


233 


Topic  Section  Page 
LEVYING    TAXES  — Continued. 
County  Taxes  —  Concluded. 

Bonds,  to  be  issued,   when oG42-l  134 

Buildings,    i)ublic,    repair   of 5629-1  131 

Certain  buildings,  if  destroyed,  special  levy  for 5629  131 

Commissioners  may  levy  tax  for  hospital 5631  182 

Commissioners  may  borrow  money   for  same 5032  132 

Commissioners  to  determine  annually  amount  to  be  levied 5627  131 

Condemned  bridges,   for  repair  of 5643  134 

May  anticipate  levy  and  issue  bonds  for 5644  134 

Deficiencies,  special  assessments    5630-1  132 

Destroyed  buildings,  certain,  special  levy   for 5629  131 

Hospitals  for  insane  — 

Commissioners   may   levy   tax    for 5631  132 

Commissioners  may  borrow  money  for 5632  132 

Commissioners  may  issue  bonds  for 5633  132 

Commissioners   shall   levy   tax   for 5634  132 

Judicial  and  court  fund,   levy  for. 5637  132 

Power  of  commissioners,  limited  — 

To  levy  taxes  for  certain  purposes 5638  183 

To    appropriate    money 5638  133 

To   issue   bonds 5638  133 

Question  as  to  policy  of  certain  expenditures  to  be  submitted  to 

popular    vote     5638  133 

Conduct    of    election    5639-1  133 

Publication     ..'. 5639-1  133 

Submission  to  vote  after  passage  of  resolution 5639-1  133 

Road    repairs    7419  134 

Exceptions    7420  135 

Surplus  tax,  how  disposed  of 7421  135 

Taxes  for   special  purposes  — 

Additional   poor    funds 2530  130 

Agricultural   fairs,   encouragement  of 9894  131 

Appropriation   of   toll   road 7405  131 

Auditor  shall  make  such  levy,  when 2440  130 

Bridges    7571  131 

Bounties,   reenlisted  veteran   volunteers 14857  131 

Children's    homes    3078  130 

Convict  labor    2242  130 

County  hospitals    3130  130 

County's  proportion  free  turnpike  tax 2488  130 

County  sewers    6602  130 

Court  house,    rebuilding 2436  130 

Deficiency    special    assessment 5630-1  l-"'2 

Destitute  children,  support  of 3092  130 

Detention    home    1671  130 

District  children's  home 3120  130 

Ditch    fund    6505  130 

Drift    removal    6742  130 

Elections,    expenses    of 5054  130 

Election  officers,  expenses  of 4821  130 

Experiment    farm    1177-1  130 

Hospitals,    county,    aid    for 3138-2  130 

Interest  and  redem])tion  of  bonds 2439  130 

Interest  and  sinking  funds 6929  131 

Land  for  and  erection  of  detention  home ;    additional  land  for  in- 
firmary or  children's  home 2434  130 

Libraries    2456  130 

Longview  asylum  ;    ( Hamilton   County)    2034  130 

Maintenance  of  workhouse 4149  130 

Maintenance   roads   in   former   districts 7129-1  131 

Memorial  building,  care  of 3068  130 

Memorial  Iniilding  fund 3063  130 

Mother's  pension   1683-9  130 

Needy  blind  relief  fund 2969  130 

Poor  fund    2529  130 

Primary  elections,  expenses  of 4991  130 


234 


GENERAL    INDEX. 


Topic  Section    '  Page 

LEVYING    TAXES  — Continued. 

Taxes  for  special  purposes  —  Concluded. 

Refunding    road    bonds 9269  131 

Repair    bridges     5643  134 

Road    bonds    1223  130 

Road    fund.      County's    proportion 1222  122 

Road   improvement   fund    6926  131 

Road   repair   fund 6956-1  131 

Soldiers'  and  Sailors'  relief  fund 2942  130 

Soldiers'   monuments    2453  130 

Soldiers'    relief    2986  130 

Support   of   children's   homes 3123  130 

Support  of  county  hospitals 3133  130 

Tax  for  soldiers'  monuments  14833  131 

To   retain   bonds    ^^}:^~^  ^^1 

Toll  bridges ;    purchase  of 7571  131 

Toll  roads  ;    purchase  of 9266  131 

Townships,   proportion   of   costs 6927  131 

Tuberculosis    hospitals     3152  130 

Tuberculosis  hospital ;    support  of 3141  130 

[4139  130 

Workhouses ^4146  130 

[4149  130 
Miscellaneous  Taxes  — 

Additional   tax   on   dogs 5652  142 

Application  of  money  from  bond  issues 5659-2  144 

Assessing  transient  traders    5651  142 

Bonds,  given  for  railroad  subscription,  levy  to  pay 5650  142 

Bonds  may  be  issued,  when  tax  collection  enjoined  or  in  litigation.  5659-1  144 

Money  from  such  bond  issue,  application  of 5659-2  144 

Money  in  treasury,  auditor  or  clerk  to  certify 5660  144 

Exceptions  thereto    5661  145 

Certificate,  what  to  specify 5660  144 

Filing    and    recording 5660  144 

Distribution  of  surplus  sheep   fund 5658  142 

Debt,  borrowing  to  extend  time 5656  148 

Levy  to  meet  payment  of  bonds 5959  144 

Power  to  change  indebtedness 5656  148 

To   exchange  bonds    .- 5657  143 

To   issue   bonds   therefor 5656  143 

Resolution  as   to 5658  144 

Liquor   Tax  — 

Disposition  of  surplus  under 5669  146 

Unconstitutional   acts  — 

Bonds  may  be  issued  and  tax  levied  for  necessary  money 5668  146 

Building  or  improvement  so  acquired,  use  of 5665  146 

Claims    recoverable    by    action 5664  145 

Payments    made    under 5666  146 

Reimbursement  under    5662  14o 

Bond  issue  for  same 5663  145 

Title  to  land  and  buildings  confirmed  in  county  commissioners 5667  146 

Municipal  Taxes  — 

Abutting  propertv;    taxes  upon  city  property,  abutting  street,  etc..  8837  140 

Additional    ' 3786  141 

Art  gallery,   to   aid 4020  140 

Bonds,  tax  to  pav  for 3958  140 

Collection    of    3795  141 

Accounts    thereof    3795  141 

Council  levies   ^l^j  ]j^ 

Funds  levied,  separate  account  of  each 379.)  141 

Grade   crossings,    elimination    of 8891  140 

Hospital,  to  aid  free  private ■ ;i021  140 

Improvements   paid   by  municipality,   for 3837  140 

Levy  of  greater  tax  to  be  submitted  to  vote 3786  141 

Library  associations,   to   support 4019  140 


GENERAL    INDEX.  235 

Topic                                                                                                              Section  Page 
LEVYING    TAXES  — Continued. 

Municipal  Taxes  —  Concluded. 

Limitations   on    3785  141 

Maximum,  in  cities  and  villages 3785  141 

3786  141 

Municipal  universities,   for  support  of 7673  140 

Pawn  department,  levy  of  taxes  for 4205-3  140 

Power  to  levy  and  collect 3784  140 

Sinking    fund,    for .  , 4506  141 

Social   center    fund 7622-7  140 

Sprinkling  of   streets,   for 3748  140 

Treasurer  keeps  separate  account  for  each  fund 3795  141 

Universities    7908  140 

Universities,    sinking   funds 7914  140 

Vault  or  hearse,  in  village,  for 4180  140 

Vote,  levy  of  greater  tax  submitted  to ,3786  141 

Water  supplv,   public 1259  140 

1259-1  140 
Taxes  for  special  purposes  — 

Expense   of   elections 5054  140 

Library  bonds,   levy   for 4013  140 

Alunicipal   electric  light   plants 4.360  140 

Municipal    waterworks   plants 4360  140 

Municipality  exempt  from  hospital  levy .3413  140 

Public   improvements,   corporation's   part ; '....  .3821  140 

Sanitary  plants,   to  maintain 4475  140 

S'anitary  police  pension   fund,  maintenance  of 46.37  140 

To  maintain   sanitary  plants 4475  140 

Waterworks    3977  et  seq.  140 

School   Taxes  — 

Annual  budget    , 7672  139 

Board  to  fix  rate  of  taxation 7586  138 

Certificate  of  levy  to  auditor 7594  1-39 

Funds,  levy  to  be  divided  into 7587  139 

Levy  may  be  divided I 7587  1.39 

Levy,  certificate  to  auditor 7594  139 

Levy,    maximum    7591  139 

Levy,  may  be  greater  or  less 7592  139 

Maximum    levy    7591  139 

Rate  of  taxation  to  be  fixed  by  board 7.586  138 

Taxes  for  special  purposes  — 

Ditch   assessment,   school   lands 6510  1.38 

Free    text    books 7739  1.38 

Interest  and   redemption   fund 7628  138 

Joint   libraries    7633  138 

Librarv    associations     7641  138 

Library    fund    7632  1-38 

Library   maintenance 7639  1 38 

Replacement  of  destroyed  school  houses 76.30-1  1.38 

School    libraries     7642  138 

Social    center    fund 7622-7  138 

State  Taxes  — 

Common    school    fund 7575  127 

Highway    improvement    fund 1230  127 

Levy  for.  in  addition  to  all  others 1231-2  127 

Irreducible  debt   fund    7575  127 

Rates  of  state  taxes 5625  127 

Notice  thereof  to  county  auditor 5626  127 

University  and  normal  school  funds  — 

Bowling  Green  normal  school 7927a  128 

Kent  Normal  School   7927b  128 

Miami    Normal    School 7927  128 

Miami  University 7924  127 

Ohio    Normal    School 7926  128 

Ohio   State   University    7929  129 

Ohio    University    7925  128 

Wilberforce    Universitv    7986  129 


236  GENERAL    INDEX. 

Topic                                 •                                                                             Section  Page 
LEVYING'  TAXES  — Concluded. 
Township  Taxes  — 

Disposition  of  road  taxes  by  county  treasurer 5649  137 

Relief  of  the  poor,  liabilities  for   5648  137 

Tax   for    5647  137 

Road  tax,  payment  of,  by  labor 5649  137 

Township  tax,  when  and  how  made 5646  136 

Taxes  for  special  purposes  — 

Additional  cemetery  grounds 3455  136 

Buildings   upon  cemetery  grounds 3461  136 

Cemeteries    3444  136 

Ditch    fund    6509  136 

Drilling  oil  and  gas  wells 3292  136 

Enclosing    burial    grounds 3453  136 

Free    public    hospital 3411  136 

Ground    hog    fund 5825  136 

Hearse   and   burial   vault 3285  136 

High   school,   joint   district 7669  136 

Levy  in  case  of  change  of  lines 3255  136 

How   assessment  made 3256  136 

Lighting ;    streets  and  public  ways 3436  136 

Maintenance   of   same 3439  136 

Municipal  university,  maintenance  of 7673  136 

Normal   schools    7899  136 

Noxious    weeds    5944  136 

Private  libraries ;    aid  of 3407  136 

Public  building;    joint  townships  and  corporation 3401  136 

Public   libraries    3404  136 

Road   funds;    township's  proportion 1222  136 

Road    improvement    3298-1  136 

Road    materials,    gravel,    etc 3298-30        136 

Road  repair  fund 3298-18        136 

To    pay    bonds 3298-13  136 

To    retire    bonds 6912-1  131 

Town  hall    3396  136 

Township   hall    3260  136 

Township    parks    3423  136 

Township  soldiers'  and  sailors'  memorial  building 3410-12  136 

LIBRARY. 

Municipal  corporation,  tax   for 4013  140 

When  maintained  by  private  company,  reports,  etc 4019  140 

Township  — 

Tax  for  3404  136 

Tax  for  private  library  association 3407  136 

LIBRARY  ASSOCIATION. 

Township  aid  to 3407  136 

LIEN. 

Bank  shares,  lien  on,  for  tax 5673  90 

Forfeited  lands,  lien  of  purchaser  of 5766  199 

Intoxicating  liquors,  taxes  for,  are  a  lien  on  real  property 6072  176 

Money  advanced,  lien  on  land,  etc.,  for 5687  170 

Tax  for  intoxicating  liquors,  a  lien  6072  176 

Excise  or  franchise 5506  110 

Tax  sale,  lien  of  purchaser 5724  190 

5766  199 

Taxes,  lien  for  such,  payment  of 5683  170 

Paid  by  lien  holder,  lien,  etc.,  for 5689  171 

Properfv  of  corporation,  tax  is,  upon 5506  110 

When  lien  of  state  for,  attaches 5671  168 

LIENHOLDER. 

Taxes  paid  by,  has  lien  for 5689  171 


GENERAL    INDEX.  237 

Topic                                                                                                               Section  Page 
LIFE  ESTATE. 

Forfeiture  of    5688  170 

LIFE  TENANT. 

Tax    5680  169 

LIMITATION  OF  TAX  RATE. 

Appropriation,  semi-annual,  to  be  made 5649-3d  150 

Unexpended   balances 5649-3e  151 

Auditor  of  county,  budget  to  be  submitted  to 5649-3a  148 

Budget  commissioners,  powers  and  duties 5649-3b  149 

5649-3C  150 

Balances,  unexpended    5fi49-3e  151 

Board  of  education,  budget,  annual,  to  be  submitted  by 5649-3a  148 

Submission  to  popular  vote  of  question  of 5649-5  151 

5649-5a  152 

5649-5b  152 

Budget,  annual,  submission  of 5649-3a  148 

Budget   commissioners  — 

Auditor  of  county  to  certify  action  to 5649-3c  150 

Employes     5649-3b  149 

Expenses 5649-3h  149 

Meetings 5649-31,  149 

Powers  and  duties 5649-3c  IfiO 

Quorum    5649-3b  149 

Who   are    5649-3b  149 

Consolidated   districts 5649-6  152 

Council,  municipal  corporation,  tax  rate,  submission  to  popular  vote  of 

question   of    5649-5  151 

5649-5a  152 

5649-nb  152 

County  commissioners,  budget  annual,  to  be  submitted  by 5649-3a  148 

Submission  to  popular  vote  of  question  of 5649-5  151 

5649-5a  152 

5649-5b  152 

Emergencies     5649-4  151 

Former  bonds  declared  valid 5649-la  147 

Maximum  rate  of  taxation 5649-2  147 

Popular  vote,  in  case  of • 5649-5b  152 

Municipal  corporation,  council  of.  budget,  annual,  to  be  submitted  by...     5649-3a  148 

Tax  rate,  submission  to  popular  vote  of  question  of 5649-5  151 

5649-.5a  152 

5649-5b  152 

Prosecuting  attorney,  budget  commissioners,  powers  and  duties 5649-3b  149 

5649-3C  150 

Sinking  fund,  levy  of  tax  for.  ._ ■ 5649-1  147 

Township  trustees,  civil  township,  budget,  annual,  to  be  submitted  by..     5649-3a  148 

Tax  rate,  submission  to  popular  vote  of  question  of 5649-5  151 

5649-5a  152 

5649-5b  152 

Vote   when    rate   insufficient 5649-5  151 

5649-5a  152 

LIMITATION. 

Taxes,  redemption  of  land  sold  for 5733  192 

LIMITATION  OF  ACTIONS. 

Taxes,  limitation  of  actions  for  recovery  of  illegal 12075  183 

LISTING. 

Mandamus.     (See  Tax  Commission  of  Ohio) 

LISTING  PERSONAL  PROPERTY.     (See  Taxation  and  Taxes) 

MANUFACTURER. 

Listing  of  personal  property  by 5385  58 


238  GENERAL    INDEX. 

Topic                                                                                                                   Section  Page 
MAP.     (See  Plat) 

County  commissioner  to  have  made 5549  et  seq.   73 

Tax  map  of  subdivisions,  etc 5551  73 

MARKET  HOUSE. 

Exempt    from   taxation 5356  45 

MEMORIAL  BUILDINGS. 
County  — 

Land,  levy  of  tax  for 3068  130 

Maintenance,  levy  of  tax  for , 3068  130 

Tax  for  maintenance,  levy  of 3068  130 

Tax,  levying  as  sinking  fund 3063  130 

To'wnship  — 

Levy  of  taxes  for  maintenance  of  memorial  building 3410-12  136 

Taxation,  property  of  memorial  association  exempt  from 3410-7  48 

Taxes,  lew  of,  for  maintenance  of  memorial  building 3410-12  136 

MERCHANT. 

Commencing  business  after  certain  day,  return 5387  59 

Commission  merchant,  listing  for  taxation 5383  58 

Defined  in  tax  law 5381  58 

Statement   of  — 

Commencing   business,    of .5387  59 

Taxation    for    .5382  58 

to 

5384  58 

MESSENGER   OR   SIGNAL  COMPANY.     (See   Tax  Commission   of   Ohio) 

MINE. 

District  assessor  to  make  list  of 5562  76 

To  note  change  in  value  due  to 5562  76 

-J  iiw  » ■—  I       

MONEY. 

Definition  of 5326  39 

Treasury,  certificate  of  money  in.  for  county 5660  144 

Proceeds  of  bonds  to  be  regarded  as  money  in  treasury,  when 5660  144 

MONUMENT. 

Distinguished  persons,  site  of  exempt  from  taxation 5361  46 

Exemption    from  taxation 5359  46 

Tax  may  be  levied  for,  when 2453  130 

Taxation,   exempt    from 5359  46 

NATURAL  GAS  COMPANY.     (See  Tax  Commission) 

NOTICE. 

Tax  commission,  service  of 1465-30  7 

Taxation,  notice  of  rate  of,  and  what  same  is  for 2648  159 

Taxes,  notice  of  sale  of  lands  for 5704  186 

5705  186 

.5751  196 

5754  197 

Tax  sale,  notice  of  redemption  of  land  sold  at 5737  193 

OATH. 

Assessor,   township 3355  16 

5369  50 

5375  56 

5377  57 

5378  57 
5384  58 

Tax  commission,  answers  to  be  made  under 1465-20  5 

To  have  power  to  examine  under " 1465-12  3 

Who  may  administer  on  behalf  of 1465-21  5 

Tax  commission   of   Ohio 1465-5  2 


GENERAL    INDEX.  23<j 

Topic                                                                                                                   Section  Page 
OATH  —  Concluded. 

Taxation,  person   listing  property   for 5369  50 

5375  56 

5377  57 

5378  57 
5384  58 

OBSERVATORIES. 

Tax    for    municipal 3785  141 

OFFICE. 

Tax-receiving    offices 2746  16] 

Tax  commission   of  Ohio 1465-7  3 

OFFICER. 

OFFICIAL  CUSTODIAN. 

Listing  property  for  taxation  by 5372-1  54 

OHIO  PROPERTY. 

Policy  on,  where  to  be  placed 5438  120 

OIL. 

District  assessor  to  make  list  of  wells 5562  76 

Value  of  realty,  change  of,  caused  by 5562  76 

OMISSION. 

Tax  return,  omission  of,  action  of  auditor  upon 5399  63 

OMITTED  LANDS. 

Omitted  lands  and  structures,  assessment  of 5574  70 

Omitted  lands,  how  put  on  tax  duplicate 2593  67 

5573  70 
ONE  PER  CENT  TAX  RATE.     (See  Limitation  of  Tax  Rate) 

PARKS,  PUBLIC  GROUNDS,  ETC. 

Prehistoric  earthworks,  historic  groimds,   etc.  — 

Exempt    from    taxation 5363  46 

Rules  for  use  of 5363  46 

PARTITION. 

Taxes  in  case  of  partition 5690  171 

to 

5693  172 

Tax  sale,  purchaser  at,  may  have  partition 5765  199 

PAWNBROKER. 

Property  pawned  shall  be  listed 5372-S  55 

Taxes   shall  be  charged 5372-3  55 

PENALTY.     (See  Crimes  and  Offenses) 

Assessor :   penalty  against •^^•^•">5  16 

.-,380  58 

For  not  returning  statistics 'X^i\S  18 

Refusal   to  make   statement  to  assessor .3.3.)9  18 

Attorney  general  may  compromise  claims  for 5-J24  11 

Cancellation  of  incorporation,  etc..  for  doing  business  after 5510  116 

Corporation,  penalty  for  failure  of.  to  file  statement 12924-1  26 

Divulging   information,    for 12924-8  27 

False  return  by  bank,  penalty  for  making 5414  89 

Listing  property,  penalty  for  not  testifying  as  to 5403  65 

Orders  of  tax  commission,  failure  to  obey 1465-13  4 

Statistics,  penaltv  for  not  returning,  or  not  answering  question 3358  18 

.3359  18 

Tax  commission  mav  remit 5624-10  13 


240  GENERAL    INDEX. 

Topic                                                                                                                   Section  Page 
PENALTY.     (See  Crimes  and  Offenses)  —  Concluded. 
Taxes  — 

Delinquent   personalty    5694  181 

Failure  to  pay 5491  109 

Insurance  companies,  penalty  for  non-payment  of 5435  119 

Listing,  penalty  for  neglect  as  to 5403  65 

Non-payment  of,  penalty  for 5678  181 

5679  181 

5684  170 

to 

5687  170 

Redemption,  penalties  as  to 5734  192 

5735  192 

Return,  penalty  for  making  false  or  evasive 5398  62 

Sale  for,  penalty  against  purchaser  at,  for  neglect  to  pay 5712  188 

Valuation,  violating  rules  for ;  penalty 5414  89 

12924  62 
12924-1 

et  seq.    26 
Telegraph   or   express   company   which   is    delinquent    for   tax,   penalty 

against  agent   of 13415  28 

Treasurer  of  county,  penalties  against 2652  159 

2680  160 
PERSON. 

Definition  of,  in  taxation  statutes 5820  37 

PERSONAL  PROPERTY. 

Abstract  of  personal  property,  auditor  of  county  to  send  to  auditor  of 

state   5703  173 

Assessor  of  personal  property.     (See  Assessor) 
Assistant  assessor.     (See  Assessor) 

Definition  of  "personal  property"  in  taxation  statute 5325  38 

Exemption    of    5349  42 

Listing    for    taxation 5366  45 

to 

5395  60 

5579  49 

9675  61 

Name  listed,  in  whose 5372  52 

Oath,  person  having  nothing  to  list  must  make 5378  57 

Oath  of  party  listing,  fixing  of  values 5369  50 

Pawnbroker  shall  list,  what 5372-3  55 

Public  utility,  of,  what  is 5429  97 

Valuation   of    5429  97 

.Statement  after  assessor  has  made  same,  persons  may  make 5397  62 

Tax  commission  may  change  assessed  valuation  of 5613  25 

May  order   reassessment   of 5624-4  24 

Method    of    reassessment 5624-5  24 

Taxation  of.     (See  Taxation  and  Taxes) 

PESTS. 

Tax  for  ground  hog  fund 5825  136 

PIPE   LINE   COMPANY.     (See  Tax  Commission   of   Ohio) 

PLAT. 

Assessor,  district,  to  be  furnished  to 5548  72 

Assessor,  district,  to  make 5554  74 

to 

5556  74 
New   towns   and   additions,   plat   of,   presented   to   county   auditor    for 

assessment    5568  77 

POOR. 

Township  tax  for ; 5646  136 

to 

5648  137 


general  index.  24 1 

Topic                                                                                                              Section  Page 
POOR  FUND. 

Additional   levy   for 2530  130 

PREHISTORIC  EARTHWORKS.     (See   Parks) 

Exempt   from  taxation 5363  46 

PREHISTORIC   PARKS.     (See   Parks) 

PRIVATE  BURIAL  GROUND. 

Exemption  of,  from  levy,  taxes,  etc.,  when 10105  44 

PROBATE  JUDGE. 

Annual  statement  to  county  auditor 5372^  55 

Powers  and  duties,  when  — 

An)' one  refuses  to  appear  and  answer  before  auditor 5403  65 

Bank  fails  to  make  return 5413  88 

PROPERTY.     (See    Personal    Property,   Real   Property) 

Assessed  by  board,  property,  exception  as  to 5400  63 

Auditor  to  fix  value  of  bank  shares 5412  88 

Collateral   inheritance   tax,   appraisal  and   deductions   of,   property   not 

liable    5.333  124 

Corporation,  of,  what  is   taxable 5419  94 

Excise  tax  not  substitute  for  tax  upon  property 5490  109 

Exempt  property    5349  42 

to 

5365  47 

Listed,  property  to  be 5375  56 

Personal   property,   listing 5366  49 

to 

5397  62 

■     5403  65 

Meaning  of    5325  38 

Rules  for  valuing 5388  59 

Where  shall  be  listed 5371  52 

Who   shall  list 5370  51 

5372-1  54 

State  pr  United  States,  exempt  from  taxation 5351  44 

Taxation,  property  subject  to 5328  41 

to 

5365  47 
PROSECUTING  ATTORNEY. 

Advisor  in  matters  of  taxation 5624-15  25 

Assessor,   collects   penalties   against 3358  18 

Attends  — 

Auditor's  suit  against  treasurer,  when 5743  194 

County  treasurer's   suit,   when 5758  198 

Budget  commissioners,  powers  and  duties 5649-3b  149 

5649-3C  150 

Notice  of  remission  of  taxes,  etc.,  to  be  given  to 5624-11  13 

Notice,   violation  of  laws 5622  24 

Tax  commission  to  direct,  to  institute  criminal  proceedings 1465-9  3 

PUBLIC  BUILDINGS. 

Exemption  of,   from  taxation 5352  et  seq.  44 

Taxation,  what  exempt , 5349  42 

5352  44 

5354  45 

to 

5357  45 
PUBLIC  UTILITY. 

Action,  to  recover  taxes,  fees  and  penalties 5492  109 

Affidavit  to  statement  of  propcrtv 5421  95 

Contents  of   .' 5422  95 

Application   for  hearing 5479  107 

Apportionment  of  expenses  among 606  180 

Auditor  of  state,  tax  commission  to  certify  gross  earnings  to 5482  107 

16 


242  GENERAL    INDEX.     . 

Topic                                                                                                                   Section  Page 
PUBLIC  UTILITY  — Continued. 

Certain,  to  report  to 5470  105 

Collection  of  tax  upon  public  utility 5488  109 

Contents    of   report 5471  105 

Cooling  company,  payment  of  excise   tax  upon,   not  substitute   for  tax 

upon   property    ' 5490  109 

Correction  of  error  in  determining  amount  of  gross  earnings 5480  107 

Definition  of    5415  91 

Duty  of  tax  commission  in  case  of  failure  to  make  report 5401  9 

Electric  light  company  tax,   payment  of   excise  tax   not   substitute   for 

tax  upon  property 5490  109 

Equipment   company,   payment   of   excise   tax   upon,   not   substitute    for 

tax    upon    property 5490  109 

Excise  tax  to  be  charged  upon  public  utility 5483  108 

Collection    of    5488  109 

Not  substitute  for  tax  upon  property 5490  109 

Express  company,  payment  of  excise  tax  upon,  not  substitute   for  tax 

upon    property    ! 5490  109 

Freight  line  company,  payment  of  excise  tax  upon,  not   substitute  for 

tax  upon  property 5490  109 

Gas  company  tax,  payment  of  excise  tax  not  substitute   for  tax  upon 

property    5490  109 

Gross  earnings,  statement  of 5472  105 

Gross   receipts,   how   determined 5472  105 

Hearing    5479  107 

Heating  company,  payment  of  excise  tax  upon,  not  substitute   for  tax 

upon   property    5490  109 

Interstate  business,  receipts  from,  not  included  in  gross  earnings 5473  106 

Interurban  railroad  company,  payment  of  excise  tax  upon,  not  substi- 
tute for  tax  upon  property 5490  109 

Messenger  of  company,  payment  of  excise  tax  upon,  not  suljstitute  for 

tax  upon  property 5490  109 

Aiunicipal  corporation,  not  required  to  pay  tax .5494  110' 

Natural   gas   company,   payment   of   excise   tax   not    substitute    for    tax 

upon    property    5490  109 

Penalty  for  failure  to  pay  tax 5491  109 

Pipe   line    company,   payment   of    excise    tax    upon,    not    substitute    for 

tax    upon    property 5490  109 

Property,  excise  tax  not  substitute  for  tax  upon  property 5490  109 

Railroad  company,  payment  of  excise  tax  upon,  not  substitute  for  tax 

upon   property    5490  109 

Report,  certain  companies  under  Sees.  5495  to  5504,  not  to  make 5518  114 

Report    of    5420  95 

5421  95 

Reports  under  certain  sections  of  General  Code  not  necessary 5460  99 

Sections  of  statutes  declared  severable 5493  110 

Signal   company,   payment   of   excise   tax   upon,   not   substitute    for   tax 

upon  property    5490  109 

Signature 5421  95 

Sleeping  car  company,  payment  of  excise  tax  upon,  not  substitute   for 

tax  upon  property • 5490  109 

Street  railroad  company,  payment  of  excise  tax  upon,  not  substitute  for 

tax  upon   property .5490  109 

Suburban   railroad   company,   payment  of  excise   tax   upon,   not   substi- 
tute for  tax  upon  property 5490  109 

Tax,  excise,  to  be  charged  upon  public  utility 5483  108 

Tax  upon  public  utility,  collection  of 5488  109 

Penalty  for  failure  to  pay ■ 5491  109 

Tax  commission,  to  certify  gross  earnings  to  auditor  of  state 5482  107 

To  determine  amount  of  gross  earnings 5476  106 

Returns  to  be  made  to 1465-18  4 

Telegraph   company,"  payment   of    excise   tax   upon,    not    substitute    for 

tax  upon  property 5490  109 

Telephone   company,   payment   of   excise   tax   upon,    not   substitute    for 

_  tax    upon    property 5490  109 

Union  Depot  company,  payment  of  excise  tax  upon,  not  substitute  for 

tax   upon    property 5490  109 

Valuation   of   property  of 5423  96 

Water  transportation  company,  payment  of  excise  tax  upon,  not  sub- 
stitute for  tax  upon  property 5490  109 


GENERAL    INDEX. 


243 


Topic                                                                                                               Section  Page 
PUBLIC  UTILITY  — Concluded. 

Waterworks  company,  payment  of  excise  tax  upon,  not  substitute  for 

tax    upon    property r)490  1 09 

What  is  plant  of 54I9  94 

PUBLICATION. 

Delinquent   land   list 57O4  186 

Forfeited   land   list 5751  196 

5754  197 

Form   of  notice 5754  197 

QUADRENNIAL  ENUMERATION. 

Of  deaf  and  dumb,  blind,  insane  and  idiotic 3360  18 

RAILROADS. 

Apportionment  of  expenses  of  Public  Service  Commission 606  180 

Definition  of,  as  public  utility,  for  purpose  of  taxation 5416  91 

Public  utility,  railroad  company,  included  in 5415  91 

Railroad,    defined    .' 5415  91 

Suburban    railroad,    defined 5416  91 

Suburban  or  interurban  railroads,  excise  tax,  assessment  for 5484  108 

Road  partly  within  and  partly  without  state,  value,  how  determined...     5431  98 

9045  98 

Payment  of  excise  tax  upon,  not  substitute  for  tax  upon  property 5490  109 

Taxation.    5416  et  seq.,  5429,  5477 " 5484  108 

Express,  etc..  company,  whose  taxes  are  unpaid,  railroad  company  shall 

not  transport  anything  for 5677  169 

Railroad,   defined    5416  91 

Railway  property,  apportionment  of  valuation 5430  97 

5481  98 

REAL  PROPERTY. 

Apportionment  of  valuation  between  different  estates 5563  76 

Appraisers,    compensation    of .3364  18 

Estates  in,  assessment  of  different .5563  76 

Interest  in,  assessment  of  diflferent 5563  76 

Delinquent  lands,  sale  of 5711  187 

Taxation.     ( See  Assessment  of  Real  Estate) 5328  41 

to 

5380  42 

Abstract  of,  county  auditor  to  make 5548  72 

Assessing   for    5548  72 

to 

5570  77 

Assessors,  election,  term,  etc 3349  14 

to 

3353-1  16 

Bank,   real  estate  of,  tax  on 5409  87 

Collection   of  taxes 5577  71 

Collection  of,  at  places  other  than  countv  treasury 2746  161 

Definition    ' .5322  37 

Destruction   of  old   structures 2591  67 

Errors  to  be  corrected,  deductions 5571  69 

Exempt,  what  is 5349  42 

to 

5363  46 

Form  of  blanks  prescribed .5.375-4  56 

5624-1  12 

Land  defined    ,5322  87 

Penalty  on  non-payment  of  tax 5678  181 

5679  181 

Restoring  lands  omitted  from  duplicate  and  assessing  taxes  thereon    5.574  70 

Separate   valuation    of   tracts 5560  75 

Rules     .5560  75 

Survey,  etc.,  owner  of  land  to  produce  to  countv  auditor  in  certain 

cases     ". .5557  75 


244  GENERAL   INDEX. 

Topic                                                                                                              Section  Page 
REAL  PROPERTY  — Concluded. 

Valuation,  apportionment  of,  between  different  estates 5563  76 

Deducted  from  total  valuation  of  public  utility,  to  be 5428  97 

Reassessment,  how  made   5624-5  24 

Tax  commission  may  compel  reassessment. 5624-4  24 

RECEIPT. 

Tax,  receipt  for  — 

Contents  and  form  of 2650  159 

to 

2652  159 

Effect  of,  if  land  sold  for  taxes. 5743  194 

Treasurer  of  county  must  give  duplicate,  when 2647  158 

Treasurer  of  state  to  give,  for  taxes 5505  110 

RECEIPTS,  GROSS. 

Ascertaining  of  certain  companies 5472  105 

As  basis  for  taxation.     (See  Tax  Commission.) 

Public   utility,   how   determined 5472  105 

RECEIVER. 

Tax  is  lien  upon  property  in  hands  of 5506  110 

Taxation,  receiver  shall  list  property  for 5370  51 

5375  56 
RECORDS. 

Assessor  of  district,  record  of  plats  of 5556  74 

to 

•  5559  75 

Auditor  of  county  may  examine,   free 2595  155 

Delinquent  sale,  record  of  notice  of 5708  187 

Forfeited  lands,   record  of  sale  of 5768  200 

Notice  of  delinquent  sale,  record  of 5708  187 

Plat,  record  of  district  assessor 5556  74 

Tax  Commission  to  have  right  to  inspect 1465-12  3 

Tax  sale,  record  of  lands  sold  at 5713  188 

5714  188 

5768  200 

Tax  sale,  record  of  notice  of 5708  187 

RECOVERY. 

Taxes,  illegally  assessed  and  collected 12075'  183 

REDEMPTION     OF    DELINQUENT     LANDS.       (See    Taxation     and 
Taxes) 

(See  Taxation  and  Taxes)    5732  192 

to 
5743  194 

REFUNDER. 

Local  option  in  townships,  refunder  of  taxes  after 6074  177 

Tax,  of,  in  action  to  enjoin  collection 12078-1  185 

Taxes  on  intoxicationg  liquors,  refunder  of,  for  part  of  year 6073  177 

REINSTATEMENT. 

Cancellation  of  articles  of  incorporation,  after 5511  116 

RELATIVE. 

Statistics  as  to  marriage  between. 3356  16 

As   to   offspring 3356  16 

REMAINDER-MAN. 

Redemption   by,    after   tax   sale 5088  170 

REMISSION  OF  TAXES.     (See  Taxation   and  Taxes) 

REMOVAL  OF  OFFICERS. 

Tax  commission   of   Ohio 1465-2  2 


GENERAL   INDEX.  245 

Topic                                                                                                              Section  Page 
REPORTS. 

Affidavit  to,  by  officer  making 5496  m 

5500  112 
Contents  of  report  — 

Of  foreign  corporations  for  profit 5501  112 

Of   public   utility 5471  105 

5497  111 

Of  domestic  corporations   for  profit 5495  111 

Express,  telegraph  and  telephone  companies,  annual  statements  of 5449  100 

Failure  to  make,  etc.,  duty  of  tax  commission 5461  9 

Foreign  corporations  formed  for  profit 5499  112 

Gross  earnings,  report  to  show  what 5472  105 

Public  utility,  reports  of 5420  95 

Affidavit,    of    5421  95 

Certain,    of    5470  105 

5471  105 

Contents    of    '. 5422  95 

Incorporation,  etc.,  need  not  be  filed  within  what  time  of 5519  115 

Need  not  make  under  certain  sections  of  General  Code 5460  99 

Not  required  to  make  certain 5518  114 

Penalty,   for  failure  to  file 5507  ]  16 

Signature,   of 5421  95 

Railroads,    etc.,    annual   report 5420  95 

5470  105 

Signature  of  report  of  corporation  for  profit 5496  111 

Of  report  of  foreign  corporation  for  profit 5500  112 

Tax  commission,  duty,  when  report  is  defective,  incorrect,  etc 5461  9 

To    make    1465-35  8 

Refusal    to    make 12924-1  26 

RESIDENCE. 

Taxation  purposes,  for 5373  55 

5374  55 

RETURN. 

Assessors,   of    5393  18 

As  to  intoxicating  liquors 6081  19 

to 

6083  19 

Oath   to    5395  60 

To   county  auditor 5570  77 

Bank,  of,  tax  commission  to  examine 5618  89 

Auditor  of  county  to  submit  to  tax  commission 5617  89 

Corporation    for    taxation 5404  78 

Forfeited  lands,  return  of  sales  of 5770  200 

Forms  of   (See  Forms) 1465-19  5 

Oath,  to  be  made  under 1465-20  5 

Personal  property  in  possession  or  control  of,  administrator,  agent,  as- 
signee,   attorney,     executor,     factor,    guardian,     official     custodian. 

parent,    receiver    or    trustee,    of 5372-1  54 

Tax  commission,  to  be  made  to 1465-18  4 

To  prepare,   forms  of 5624-1  1 

REVERSIONER. 

Taxes,  may  redeem  land  solid  for 5688  170 

REVISION,  COUNTY  BOARD  OF. 

Adjournments     5593  21 

Appointment   of   members 5581  20 

Appointment  of  experts,  clerks,  etc 5594  22 

Approval    of    appointments 5580  20 

Board  to  name  members 5580  20 

Certification  of  appointments 5582  20 

Compensation  of  members,  how  fixed 5584  21 

Compensation  of  experts,  clerks,  etc 5594  22 

Compensation  of  boards,  assessors,  etc.,  how  paid ." 5585  21 

Employees,  service  of 5587  21 

Hearings  and  investigations 5595  22 


246  GENERAL   INDEX. 

Topic                                                                                                               Section  Page 
REVISION,  COUNTY  BOARD  OF  — Conclttded. 

Oaths,   power   to   administer 5586  21 

Office  hours  o.f  board 5587  21 

Official  acts,  power  to  certify 5586  21 

Organization    of    board 5592  21 

Proceedings  of   board,   record  of 5592  21 

Qualification   and   term 5581  20 

Quorum 5595  22 

Removal  of  members,  experts,  clerks,   etc 5583  20 

Sessions    of    board 5593  21 

Valuations,  laws  respecting,  to  govern 5596  22 

Witnesses,  power  to  call  and  examine 5596  22 

ROADS  AND  HIGHWAYS. 

Tax  Levy  — 

Aggregate    for   county   purposes 5649-3a  148 

*     Aggregate   for   township  purposes 5649-3a  148 

By  county  commissioners  — 

For  road  purposes 6926  131 

6956-1  131 

On   property   of   township 6927  131 

To  cover  deficiency  in  collection  of  special  assessments  or 

township    tax    5630-1  132 

To  pay  expenses  of  prison  labor  on  roads 2242  130 

To  pay  part  cost  of  state  roads 1222  130 

To  pay  proportion  of  infirmary  for  road  construction 2488  130 

To  provide  interest  and  sinking  fund  for  issue  of  bonds 6929  131 

To  retire  bonds  at  maturity 1223  130 

By  local  authorities,  to  retire  bonds 6912-1  136 

By  township  trustees  — 

For  construction  and   improvement  of   roads..: 3298-18  136 

For    repairing   and    maintaining   roads 3298-1  136 

To  pay  township's  proportion  of  cost  of  state  roads 1222  130 

To  purchase  land  containing  gravel,  etc 3298-20  136 

For  repair  of  — 

Condemned   bridges 5643  134 

Roads  damaged  by  freshet  or  other  casualty 7419  134 

to 

7421  135 

Limitation    on    rate    of 5649-2  147 

Penalty  for  failure  of  officers  to  make 13421-8  28 

Rate  of,  to  be  increased  by  vote  of  electors 5649-5  151 

to 

5649-5b  149 

To  maintain  roads  in  former  road  districts 7129-1  131 

To  purchase  property  containing  stone  or  gravel 3298-20  136 

Tax  for  road  purposes,  how  paid 5649  137 

When   to   be   made 5649-3a  148 

RULES. 

Tax   commission  to   adopt 1465-10  3 

Valuing  personal  property  generally 5.388      ^  59 

SALE. 

Delinquent  taxes  for.      (See  Taxation  and  Taxes.) 

Forfeited  lands,   sale  of 5748  196 

to 

5773  200 

Taxes  paid,  sale  of  land  for,  void 5729  191 

SANITARY  PLANTS. 

Tax  levy   to'  maintain,   etc 4475  140 

SANITARY  POLICE. 

Tax   for 4637  140 


GENERAL    INDEX. 


247 


Topic  Section       Page 

SCHOOL  DISTRICTS. 

General  Provisions  — 

Property  of,  exempt   from  taxation,  execution,   etc Iirif)  4;^ 

SCHOOL  FUNDS. 

County    school    funds  — 

What  goes  into  — 

Dog   tax.    surplus   of ,")().53  ij-j 

District   funds. 

Bond,   interest    and    sinking   fund  — 

Separate  lev}'  for 7,',87  139 

Building  Fund,   separate  levy   for T.'xST  139 

Contingent   fund,   separate  levy   for 7.'')i'-i7  139 

Assessment  for  county  ditches  paid  from (mIO  1.38 

Tax  levy  for  — 

Certifying  to   county   auditor 7.594  139 

Collection  of.  by  county  treasurer.. 7.")iU  139 

Compensation   for    7.",!)4  139 

Limitations   on    7.')91  139 

Increase  of  ;   submission  to  vote 7.")9'J  139 

Purposes    for    which 7.")86  138 

Rate  of  ;    fixed  how  ;  when 7586  138 

Tuition  fund,  separate  levy  for 7o87  139 

What  go  to  — 

Dog   Tax,    surplus   of 5653  Ml' 

Municipal   funds  — 

Tax  levy  for  university  purposes 7908  140 

State   common    school   fund  —  1 

Consists  of  what;    what  goes  into  — 

State   tax  ;     amount   of 7575  127 

Purpose   of    7575         '     127 

Township   school   funds  — 

High   school,  joint   district,   levy   for 7669  136 

Support  of  municipal  university 7673  136 

School  houses  — 

Building,   repairing,   furnishing,   etc.,  tax   levy  to  pay 7628  1.38 

PZxempt    from    taxation 'M9  42 

Taxation  'of,   exemption    from 5349  42 

School    Levy.      (See    Board    of    Education;     School    Districts;     Tax- 
ation and  Taxes.) 

School   library  — 

Fund  levy   for    ■ 7632  138 

Joint  librarv  bv  two  or  more  districts 7633  138 

Levy    for    7633  138 

Tax    levy    for 7639  138 

School   tax.      (See   Board   of   Education;     School    District;     School 
l-'unds  ;    Taxation  and  Taxes) 

Schools,  public  — 


A.nricultural    rducation,    tax    for 7575  127 

Industrial    education,    tax    for 7575  127 

Manual    training,    tax    for 7575  127 

Normal,  township  tax  to  aid 7809  1.36 

Public   lil)raries.   tax   levy 764 1  138 

Tax  limitation  and  time  of  levy 5649-3a  148 

SEAL. 

Tax  commission  of  Ohio 31-1  2 


248  GENERAL    INDEX. 

Topic                                                                                                              Section  Page 
SECRETARY  OF  STATE. 

Auditor  of  county  to  give  information  to 5514  114 

5515  114 

Certificate,  foreign  corporations,  as  to  unauthorized  acts  of 5523  115 

Certificate  of  authority,  or  foreign  corporation,  cancellation  of 5509  116 

Certified  list  of  new  corporations  monthly,  to  tax  commission 5514  114 

Corporations  — 

Keep   list   of , 5514  114 

Subject  to  tax,  secretary  of  state  to  keep  list  of 5514  114 

Certificate  issued  by  secretary  of  state 5505  110 

Foreign  corporations,  certificate  of  authority  of  cancellation  of 5509  116 

Penalty  for  doing  business  after  cancellation  of  charter 5510  116 

Reinstatement  of  corporations    5511  116 

SERVICE. 

Tax  commission,  of  order  or  notice  of 1465-30  7 

Of    subpoena    of 1465-13  4 

SESSION. 

County   board   of   revision 5593  21 

Tax  commission  of  Ohio,  place  of  holding 1465-7  3 

When  to  be   held 1465^  2 

SETTLEMENT. 

County   auditor,   semi-annual    2596  155 

County  treasurer,  annual 2684  160 

Semi-annual 2683  160 

SHARES  OF  STOCK. 

Bank,  tax  commission  to  certify  valuation  of,  to  auditor  of  county....  5620  89 

Tax  commission  may  change  valuation  of 5619  89 

Building  and  loan  association,  taxation  of  shares 9675  61 

List  of  shares  and  names  of  stockholders  of  bank 5410  88 

Listing  shares  or  capital  of  banks,  incorporated  or  unincorporated.  5408  87 

SHEEP. 

Dog  tax,  to  indemnify  for  injuries  to 5652  142 

SINKING  FUND. 

Levy  of  tax  for 5649-1  147 

SLEEPING  CAR  COMPANY.,     (See  Tax  Commission  of  Ohio) 

Affidavit   of,    to   report.  .. .  * 5462  103 

Contents  of  report  of 5463  103 

5464  103 

Defined,    for   taxation    5416  91 

Duty  of  to  file  report  with  tax  commission 5462  103 

Excise  tax  upon 5468  104 

Hearing  5466  104 

Payment  of  excise  tax  upon,  not  substitute  for  tax  upon  property 5490  109 

Public  utility,  included  in 5415  91 

Report  of  5462  103 

Tax  upon  capital  stock  of 5468  104 

Taxation   of    5469  104 

Treasurer  of  state,  tax  certified  to 5469  104 

Valuation  of  property  of 5465  103 

SMITH  ONE  PER  CENT  TAX  LAW.     (See  One  Per  Cent  Tax  Law; 

Taxation    and    Taxes) 5649-1  147 

et  seq 
SOCIETY. 

Property  of  certain,  exempt  from  taxation 5364  47 

SOLDIERS. 

Memorial  buildings  3410-12        136 

Tax  for  relief  of 2936  130 

2942  130 


GENERAL   INDEX. 


249 


Topic                                                                                                              Section  Page 
SORGO. 

Statement  concerning,  return  of  assessor 3356  16 

STATE. 

Property  of,  exempt  from  tax 5351  44 

STATE  BOARD  OF  HEALTH. 

Public  water  supply  — 

Taxes  for  such  purposes 1259  140 

STATE  FIRE  MARSHAL. 

Insurance  companies,  tax  on,  to  maintain 841  180 

STATE  HIGHWAY  DEPARTMENT. 

Tax  levy  for 1230  127 

1231-2  127 
STATE  TAXES.     (See  Levying  Taxes) 

Rates  and   levy  of 5625  127 

Notice  to  county  auditor 5626  127 

STATEMENT. 

Annual   statement   of    sleeping  car,    freight   line   and    equipment   com- 
panies     .••:••••. 5462  103 

Duty  of  tax  commission,  in  case  of  refusal  to  make 1465-29  7 

Taxation,  for  purposes  of.     (See  Taxation  and  Taxes) 

After  assessor  has  made  same 5397  62 

False  statement  of  personal  property,  duty  of  auditor 5401  64 

STATISTICS. 

Assessor's  duties  — 

Gather   statistics,   to 3356  16 

Return    statistics   to 3357  17 

List  of  deaf  and  dumb,  blind,  insane,  etc 3360  18 

STOCK. 

City,    village,    county    or    township,    property    of,    when    exempt    from 

taxation     5358  46 

Foreign  corporation,  taxation  of  stock  in 192  48 

Investment  in,  meaning  of 5342  125 

Taxation   of    192  48 

5372  53 

Exempt    from,    when 5358  46 

STREET  RAILROAD.     (See   Tax   Commission   of  Ohio) 

Definition  of 5416  91 

Excise  tax  charged  on  gross  receipts  of 5484  108 

Payment  of  excise  tax  upon,  not  substitute  for  tax  upon  property 5490  109 

Public  utility,   included   in ._ 5415  91 

Taxation    of    5416  01 

SUBURBAN   RAILROAD   COMPANY.     (See   Tax   Commission    of   Ohio) 

Defined  as  public  utility,  for  taxation 5416  91 

Excise  tax  charged  on  gross  receipt  of 5484  108 

Payment  of  excise  tax  upon,  not  substitute  for  tax  upon  property 5490  109 

Public  utilitv,  included  in .5415  91 

Taxation   of    5416  91 

SURVEY. 

County  auditor  may  require  owner  to  make 5558  75 

SURVEYOR  OF  COUNTY. 

Delinquent  lands  sold,  surveys,  when 5715  188 

5717  188 

Forfeited  lands  sold,  surveys,  when 5762  198 

Tax  maps,  keeping  up,  etc 5551  73 

5552  73 


250  GENERAL    INDEX. 

Topic                                                                                                                   Section  Page 
TAXABLE  PROPERTY. 

Lands  held  under  lease,  when  subject  to 5330  42 

Property   subject  to,   what 5328  41 

Public  lands  become  taxable,  when 5329  42 

TAX   COMMISSION   OF  OHIO.      (See    Banks;    Corporations;     Public 
Utilities;    Taxation  and  Taxes) 

Acceptance,  notice  of 1465-30  7 

Accounts,  may  compel  production  of 1465-21  5 

To  have  right  to  inspect 1465-12  3 

Action  to  recover  delinquent  taxes,  etc 5492  109 

Additional   powers   and   duties 5524-12  24 

Affirmation     1465-5  2 

Affidavits  as  to  use  of  money  in  elections 5522  11 

Agent  — 

Confidential,  information  to  be  acquired  by  and  to  lie  kept 1465-16  4 

Number  of    1465-17  4 

Powers    1465-15  4 

To   issue   subpoenas 1465-21  5 

To   administer   oath 1465-21  5 

Records,  etc.,  power  to  compel  production  of 1465-21  5 

To  appoint  1465-14  4 

Witnesses,  power  to  compel  attendance  of 1465-21  5 

Application    for    hearing 5426  97 

5453  101 

5466  104 

5479  107 

Appointment  1465-1  1 

Apportionment  — 

Of  personal  property 5430  97 

5481  98 

Of  valuation  of  certain  companies 5465  103 

Of  consolidated  railroad  partly  in  this  state 9045  98 

Of  property  of  express  company 5457  102 

Of  property  of  railroads 5429  97 

Of  property  of  telegraph  and  telephone  company 5456  101 

Of  property  of  other  public  utilities 5445  98 

5446  98 

Appraisers  and  assessors,  board  of  abolished 5598  8 

Assessment  — 

Correction  of    5454  101 

Notice    of    remission    to    be    served    on    prosecuting    attorney    and 

county  auditor,   when 5624-11  13 

Report^  of    5624-11  13 

Tax  commission  to  correct  error  in 5624-10  13 

Valuation  of  public  utilities 5423  96 

5451  101 

Assessment  officers,  conference  of 5624-3  12 

Association,  tax  commission  returns  to  be  made  to 1465-18  4 

Attendance,  tax  commission,  may  compel  attendance  of  witness 1465-21  5 

Attorney-general,  injunction  not  to  issue  against,  when 1465-31  7 

Tax  commission  to  direct  to  institute  criminal  prosecution 1465-9  3 

Attorney-general   may  compromise   claims 5524  11 

Action  for  collection  of  taxes 5512  110 

Attorney-general,  or  prosecuting  attorney,  to  instruct  upon  request  of 

tax   commission    1465-9  3    ' 

Auditor  of  county  — 

Notice  of  remission  of  taxes,  etc.,  to  be  given  to 5624-11  13 

Public  utility,  valuation  of  property  of,  to  be  certified  to 5447  99 

To  be  placed  on  tax  duplicate 5448  99 

Returns  of  banks  to  be  transmitted  by.  to  tax  commission 5617  89 

Tax  commission  to  certify  valuation  of  shares  in  bank  to 5620  89 

Tax  commission  to  send  form  of  returns  to 5624-1  12 

Valuation    certified    to 5458  102 

Auditor  of  state,  amount  of  receipts  to  be  certified  to 5481  107 

Auditor  of  county  to  give  information  to 5514  114 

Certificate  of  certain  valuations  to 5468  104 


GENERAL    INDEX. 


251 


Topic                                                                                                                   Section  Page 
TAX  COMMISSION  OF  OHIO  — Continued 

Excise  tax  on  sleeping  car,  freight  line  and  equipment  company  to 

be    certified    to '. . . .  5468  1<)1 

To  be  certified  by,  to  treasurer  of  state 5469  104 

Injunction  not  to  issue  against,  when 1465-31  7 

To  certify  duplicate  of  excise  tax  to  treasurer  of  state 5488  109 

Valuation  to  be  certified  to 5408  104 

Authority,  tax  commission,  employe  of,  to  produce  on  demand 1465-12  3 

Blanks,  tax  commission  to  prepare 1465-28  6 

Shall  prescribe   and    furnisli 5624-1  12 

Prepared  by,  to  be  answered 1465-19  5 

Books,  tax  commission  may  compel  production  of 1465-21  5 

To  have  right  to  inspect 1465-12  3 

Certificate    of    apportionment 5447  !)•) 

Certificate,  of  certain  valuations  to  auditor  of  state 54G8  Idl 

Of  valuation  of  property  of  public  utility 5447  99 

Clerk  of  court,  copy  of  petition  to  be  forwarded  by,  to  tax  commission, 

when 5624-8  12 

Commission,    creation    of ' 5445  1 

Commission,   definition   of 1465-36  8 

Commissioner,    definition    of : 1465-36  8 

Committee  of  political  party,  may  not  act  on  or  under 1465-3  2 

Common  pleas,  court  of,   tax  commission  to  be  published,   orders   of, 

as    contempt    1465-22  5 

Company,  tax  commission  returns  to  be  made  to 1465-18  4 

Compilation  of  tax  laws 5624-6  12 

Complaints,  tax  commission  to  hear 5616  86 

To  inquire  into 5611  85 

Compromise  of  claims  for  delinquent  taxes,  etc 5524  11 

Conference  of  assessment  officers 5624-3  12 

Conference,  tax  commission  to  confer  with  officers  of  other  states,  etc.  1465-11  3 

Contempt,  tax  commission,  disobedience  of  orders  of,  be  published  as..  1465-22  5 

Correction  of  erroneous  determination  of  gross  receipts 5480  107 

Of   erroneous    valuation 5454  101 

5467  104 

Of  its   finding 5621  89 

Of  mistakes  in  assessment 5427  97 

Of  valuation .5454  101 

Cooling  company — • 

Defined    .5416  91 

Excise  tax  charged  on  gross  receipts  of ,5483  108 

Public  utility,   included  in 5415  91 

Corporation,  tax  commission  returns  to  be  made  to 146-5-18  4 

Correction   of  errors   in   taxes 20-1  10 

Court,  tax  commission  may  appear  before 5624-8  12 

Creation   of  commission 5445  ] 

Criminal  prosecution    146.5-9  3 

Decision    shall   be   binding 5623  11 

Definition  of 146.5-36  8 

Commission     146.5-.36  8 

Commissioner    , 1465-36  8 

Cooling  company   5416  91 

Electric   light   company 5416  91 

Equipment  company   5416  91 

Express   com])any    5416  91 

Freight  line  com])any 5416  91 

Gas  company   .54 1 6  91 

Gross  earnings 5418  91 

Gross  receipts   5417  91 

Heating  company  541(5  91 

Interurl)an    railroad   company -5416  91 

Messenger  company    .5416  91 

Natural    gas    company 5416  91 

Pipe   line   comjiany 5416  91 

Public  utility   ....'. "'41.5  91 

Railroad  comi)any   5416  91 

Signal  company    5416  91 


252  GENERAL    INDEX. 

Topic                                                                                                              Section  Page 
TAX  COMMISSION  OF  OHIO  — Continued. 

Sleeping  car   company 5416  91 

Street  railroad  company 5410  91 

Suburban   railroad   company 5416  91 

Telegraph   company    5416  91 

Telephone  company  5416  91 

Union  depot  company 5416  91 

Water  transportation  company - 5416  91 

Waterworks  company    5416.  91 

Depositions,  power  of,  to  take 1465-15  4 

Taking  of,  in  proceedings  before  tax  commission 1465-25  6 

Disobedience,  of  order,  etc.,  of,  be  punished  as  contempt 1465-22  5 

Distribution  of  tax  laws 5624-6  12 

Divulging  information,  agent  of  forbidden 1465-16  4 

Documents,  may  compel  production  of 1465-21  5 

Duplicate,  to  correct  error  in 5624-10  13 

Duties  of   6624-1  12 

Elections,  use  of  money  in  aid  of,  affidavits  as  to 5522  11 

Entire  time  to  be  given  to  duties 1465-3  2 

Electric  light  company  — 

Defined 5416  91 

Excise  tax  charged  on  gross  receipts  of 5483  108 

Public  utility,  included  in 5415  91 

Employes    1465-8  3 

Appointment    1465-8  3 

Compensation     1465-8  3 

Expenses     1465-^  3 

Employment,  other  employment  forbidden 1465-3  2 

Entitled  to  be  heard  in  any  court 5624-8  12 

Error,  may  correct,  in  valuation 5624-10  13 

Erroneous  valuation,  correction  of 5454  101 

Equipment  company  — 

Application   for   hearing 5466  104 

Contents  of  report  of 5463  103 

5464  103 

Defined    5416  91 

Duty  of,  to  file  report  with  tax  commission 5462  103 

Excise  tax   upon 5468  104 

Hearing    5466  104 

Public  utility,  included  in 5415  91 

Report  of  5462  103 

Tax  upon  capital  stock  of 5468  104 

Treasurer  of  state,  tax  certified  to 5469  104 

Valuation  of  property  of 5465  103 

Verified  statement  of ; 5462  103 

Evidence,   certified  copy  of 1465-26  6 

Production  of,  not  to  be  withheld  on  account  of  incrimination 1465-27  6 

Examination,  to  have  power  to  make 1465-12  3 

Excise  tax  — 

Amount  charged  on  gross  receipts  of  certain  public  utilities 5483  108 

5484  108 

Duplicate  of,  to  be  certified  to  treasurer  of  state 5488  109 

Duty  of  treasurer  to  notify  companies 5488  109 

Daily  statement  to  auditor 5489  109 

Failure  of  public  utility  to  pay,  effect  of 5491  109 

5492  109 

Not  substitute  for  other  taxes 5490  109 

To  be  credited  to  general  revenue  fund 5491  109 

Upon  sleeping  car,  freight  line  and  equipment  companies 5468  104 

Collection  of  5469  104 

Expenses    1465-7  3 

Of  employees    1465-8  3 

Of  witness,  how  paid 5466-1  6 

Express  company  — 

Apportionment  of  valuation  of  property  of 5457  103 

Assessment   of    valuation 5451  101 

Contents  of  report 5450  100 


GENERAL   INDEX. 


253 


Topic                                                                                                                   Section  Page 
TAX  COMMISSION  OF  OHIO  — Continued. 

Defined    5416  91 

Excise  tax  upon  gross  receipts  of 5485  108 

Public  utility,  included  in 5415  91 

Report    5449  100 

Valuation  of  property  of 6451  101 

Apportionment  of    5457  103 

Extension  of  time 1465-28  6 

5516-1  7 

Failure  to  file  report,  duty  in  case  of 5461  9 

Fees,  for  service  of  subpoenas  of 1465-23  5 

Witness,  of,  summoned  by  tax  commission 1465-23  5 

1465-24  5 

How  paid  5466-1  6 

5624-7  6 

Findings,  commission  may  review 5517  10 

Firm,  tax  commission,  returns  to  be  made  to 1465-18  4 

Forms  of  returns  transmitted  to  county  auditors 5624-1  12 

Foreign  corporations,  liabilities  of r).'i08  114 

Franklin  county,  action  to  recover  delinquent  taxes  may  l)e  brought  in.  .  5492  109 

Freight  line  company  — 

Contents  of  report  of 5463  103 

5464  103 

Defined    5410  91 

Duty  of,  to  file  report  with  tax  commission 5462  103 

Excise  tax  upon 5468  104 

Pulilic  utility,  included  in 5415  91 

Report  of  .  . ._. 5462  103 

Tax  upon  capital  stock  of 5468  104 

Treasurer  of  state,  tax  certified  to 5469  104 

Verified   statement    5462  103 

Gas  company  — 

Defined 5416  91 

Excise  tax  charged  on  gross  receipts  of 5483  108 

Public  utilit3^  included  in 5415  01 

Governor,  appointment  and  compensation  of  employes  to  be  approved  by.  1465-8  3 

Report  of  tax  commission  to 1465-35  8 

Gross  earnings,  definition  of 5418  93 

To  certify  to  auditor  of  state 5482  107 

To  be  shown  by  report 5472  105 

Gross  receipts,  amount  of  to  be  certified  to  auditor  of  state 5481  107 

Correction  of  erroneous  determination  of 5480  107 

Definition  of 5417  93 

Tax  commission  to  ascertain  and  determine 5475  106 

Heard  in  any  court,  entitled  to  be 5624-8  12 

Hearings  5426  97 

5453  101 

5479  107 

Application    for    ; 5426  97 

5453  101 

5466  104 

May  be  held  by  one  member  of  commission 1465-6  2 

Public  utility  before  tax  commission 5426  97 

Right  of  company  to 5453  101 

Heating  companj'  — 

Defined 5416  91 

Excise  tax  charged  on  gross  receipts  of 5483  108 

Immunity,  tax  commission,  for  evidence  given  before 1465-27  6 

Improper  administration  of  tax  laws 5624-9  12 

Incrimination,  evidence  may  not  be  withheld  on  account  of 1465-27  6 

Information,  dutv  of  tax  commission  in  case  of  refusal  to  give 1465-29  7 

Agent  of,  forbidden  to  divulge 146-5-16  4 

To   furnish,   when 146.5-34  8 

Public  officers  to  furnish,  when ■  ■  ■ 1465-34  8 

Injunction,  not  to  be  issued  against  action  of  tax  commission,  etc 146.5-31  7 

Tax  commission  may  have,  when 1465-32  7 

Inspection,  power  of  tax  commission  to  make 1465-12  3 


254  GENERAL    INDEX. 

Topic  Section       Page 
TAX  COMMISSION  OF  OHIO  — Continued. 

Insurance  companies   not   included   in   act 5508  114 

Interstate  business,  proceeds  of,  not  to  be  included  in  gross  receipts....  5472  105 
Interurban  railroads  — 

Defined 5416  91 

Excise  tax  charged  on  gross  earnings  of 5484  108 

Gross   earnings   of,  how   determined 5478  107 

Public  utility,   included   in 5415  91 

Investigation,    to    make 5516  91 

Mail,    service    by 1465-30  7 

Majority,  to  be  a  quorum 1465-6  2 

Mandamus,   tax  commission   may   have,   when. .'....'. 1465-32  7 

Member,  single,  may  hold  investigations,   hearings,   etc 1465-6  2 

Violation  of  duty  of,  penalty 12924-4  2 

Memoranda,  tax  commission  to  have  right  to  inspect 1465-12  3 

Messenger  company  — 

Defined    ' 5416  91 

Excise  tax  charged  on  gross  receipts  of 5483  108 

Public  utility,  included  in 5415  91 

Municipal  corporation  not  required  to  pay  taxes 5494  110 

Natural  gas  company  — 

Defined    i 5416  91 

Excise  tax  charged  on  gross  receipts  of 5483  108 

Public  utility,   included   in 5415  91 

Notary  public,  agent  of  tax  commission  to  have  power  of 1465-15  4 

Notice  to,  of  acceptance  of  order 1465-30  7 

Remission  of  taxes,   etc.,   to  be  given   to  prosecuting  attorney   and 

county  auditor    5624-10  13 

Service  of    1465-30  7 

Oath    1465-5  2 

Answers  to  be  made  under 1465-20  5 

To  have  power  to  examine  under : 1465-12  3 

Who  may  administer  on  behalf  of 1465-21  5 

Office   rooms    1465-7  3 

Officers,  tax  commission  to  confer  with  officials  of  other  states 1465-11  3 

Order,  of  penalty  for  failure  to  obey 1465-13  4 

Enforcement  of    5624-2  12 

Service  of    1465-30  7 

Papers,  tax  commission  may  compel  production  of ■...  1465-21  5 

Partnership,  tax  commission  returns  to  be  made  to 1465-18  4 

Penalty,   for  failure  to  obey  order  of  subpoena  or  order  of  tax  com- 
mission      1465-13  4 

May  remit   5624-10  13 

Notice    of    remission    to    be    served    on    prosecuting    attorney    and 

auditor,  when    5624-11  13 

Report    of    5624-11  13 

Personal  property  — 

Assessed  valuation  of 5619  94 

May  order   reassessment  of 5624-4  24 

Of   public   utility,   what   is 5419  94 

Valuation   of    5429  97 

Apportionment    of    valuation 5430  97 

Personal  service,  order  of  or  notice  of 1465-30  7 

Petition,  copj^  of  to  be   forwarded  by  clerk  of   court,  to  tax   commis- 
sion, when   5624-8  12 

Pipe  line  company  — 

Defined    5416  91 

Excise  tax  upon  gross  receipts  of 5487  109 

Public  utility,   included   in 5415  91 

Place   of   holding   sessions 1465-7  3 

Political  party,  may  not  serve  on  or  in  committee  of 1465-3  2 

Powers,   conferred  upon   tax  commission 1465-33  7 

Proceedings,  tax  commission  to  have  power  to  institute 5624-9  12 

Production  of  evidence,  not  to  be  withheld  on  account  of  incrimination.  1465-27  6 

Property  of  corporation,   what  is   taxable 5419  94 

Partly  within   and   partlv   without   state 5424  96 

Of  public  utilitv.   what  'is 5419  94 

5425  97 


GENERAL    INDEX. 


255 


Topic                                                                                                                   Section  Page 
TAX  COMMISSION  OF  OHIO  —  Continued. 

Prosecuting  attorney,  notice  to  remission  of  taxes,  etc.,  to  be  given  to.  5fi'24-ll  13 

Tax  commission  to  direct  to  institute  criminal  proceedings 1465-9  3 

Public  officers  to  furnish  information,  when 1465-34  8 

Public  utilities  — 

Action,   to  recover  taxes,    fees   and   penalties 5492  109 

Application    for   hearing 5479  107 

Auditor  of  state,  tax  commission  to  certify  gross  earnings  to 5482  107 

Certain,  to  report  to  tax  commission .' 5470  105 

Collection  of  tax  upon  public  utility 5488  109 

Contents    of   report 5471  105 

Cooling  company,  payment   of   excise  tax   upon,   not   substitute   for 

tax    upon    property 5490  109 

Correction  of  error  in  determining  amount  of  gross  earnings 5480  107 

Definition   of ._ 5415  91 

Duty  of  tax  commission  in  case  of  failure  to  make  report 54G1  9 

Electric  light  company,   tax,   payment  of   excise   tax   not   substitute 

for   tax   upon    property 5490  109 

Equipment   company,   payment   of   excise   tax    upon,    not    substitute 

for   tax   upon   property 5490  109 

Excise  tax,  collection  of 5488  109 

Not  substitute   for  tax   upon   property 5490  109 

To  be  charged  upon  public  utility 5483  108 

Express  company,  payment  of  excise  tax,  upon,  not  substitute   for 

tax  upon  property 5490  lll9 

Freight  line  company,  payment   of  excise  tax  upon,   not   substitute 

for  tax   upon   property 5490  109 

Gas   company   tax,   payment   of   excise    tax    not    substitute    for    tax 

upon  property   5490  109 

Gross  earnings,  statement  of 5472  105 

Gross   receipts,   how  .determined 5472  105 

Hearing 5479  107 

Heating  company,  payment  of  excise  tax  upon,   not   substitute   for 

tax    upon    property 5490  ]  09 

Interstate  business  receipts  from,  not  included  in  gross  earnings..  5173  106 
Interurban    railroad    company,    payment    of    excise    tax    upon,    not 

substitute  for  tax  upon  property 5490  109 

Messenger   company,    payment   of   excise   tax    upon,    not    substitute 

for   tax   upon   property 5490  109 

Municipal  corporation,  not  required  to  pay  tax 5494  110 

Natural  gas  company,  payment  of  excise  tax  not  substitute  for  tax 

upon    property    5490  109 

Penalty  for  failure  to  pay  tax 5491  109 

Pipe  line  company,  payment  of  excise  tax  upon,  not  substitute  for 

tax    upon    propert}^ 5490  109 

Property,  excise  tax  not  substitute  for  tax  upon  property 5490  109 

_  To  assess  property  of  public  utility 5423  96 

Railroad  company,  payment  of  excise  tax  upmi.   not  substitute   for 

tax   uDon    property 5490  109 

Report    of    .>120  95 

5421  95 

Report    of    certain 5470  105 

Reports  under  certain  sections  of  General  Code  not  necessary     . .  5460  99 

Sections    of    statutes    declared    severable 5493  110 

Signal  company,  payment  of  excise  tax  ui)on,  not  substitute  for  tax 

upon    property    5490  109 

Sleeping  car  company.  ])ayment  of  excise  tax  upon,  not  substitute 

for   tax   upon   property 5490  109 

Statement    under    oath 5421  95 

Street  railroad  company,  payment  of  excise  tax  upon,  not  substi- 
tute for  fax  upon  property 5490  109 

Suburban  railrond  comoanv.  pavment  of  excise  tax  upon,  not  sub- 
stitute  for   tax   upon   nroperty 5490  109 

Tax,  excise,  to  be  c'\-irged   upon   public  utility 5483  108 

Tax.  penalty   for   f;nlure   tn   pav 5491  109 

Tax  upon  nublic  utilitv.   collection  of 5488  109 

Tax  commission   to  ccrtifv  gross   receipts  and   earnings  to  auditor 

of   .state    ■ ...,.:,,.. .'5482  107 


256  GENERAL    INDEX 

Topic                                                                                                              Section  Page 
TAX  COMMISSION  OF  OHIO  — Continued. 

To  determine  amount  of  gross  receipts  and  earnings 5476  106 

Returns  to  be  made  to 1465-18  4 

Telegraph  company,  payment  of  excise  tax  upon,  not  substitute  for 

tax   upon   property 5490  109 

Telephone  company,  payment  of  excise  tax  upon,  not  substitute  for 

tax    upon    property 5490  109 

Union  depot  company,  payment  of  excise  tax  upon,  not  substitute 

for  tax  upon  property 5490  109 

Valuation  of  property  of 5423  96 

Water   transportation   company,    payment   of   excise   tax   upon,   not 

substitute  for  tax  upon  property 5490  109 

Waterworks  company,  payment  of  excise  tax  upon,  not  substitute 

for  tax  upon  property 5490  109 

What  is  plant  of 5419  94 

Publication  of  tax  laws 5624-6  12 

Quorum,  majority  to  be 1465-6  2 

Railroad  company  — 

Defined    5416  91 

Excise  tax  upon  gross  earnings  of 5486  108 

Gross  earnings  of,  how  determined 5477  107 

Public  utility,  included  in 5415  91 

Real  property  — 

Tax  commission  may  change  assessed  valuation  of 5619  89 

Alay  order  reassessment  of 5624-4  24 

Method  of  reassessment 5624-5  24 

Taxation  of  real  property  of  express,  telephone  and  telegraph  com- 
pany     5455  101 

Valuation  of,  to  be  deducted  from  total  valuation  of  public  utilities.  5428  97 

5455  10] 

Realty,  taxation  of  value  of 5428  97 

5455  101 

Record    1465-4  2 

To  have  right  to  inspect , 1465-12  3 

Transcripts  of,  to  be  furnished,  when 1465-34  '  8 

Refunding  taxes  paid  by  mistake 20-1  10 

Refusal,  to  make  statement  to  tax  commission,  duty  of  tax  commission.  1465-29  7 

Registered  letter,  order  or  notice  of,  by 1465-30  7 

Remission,  taxes  and  penalties  by  tax  commission 5624-10  13 

Notice  to  be  given  to  prosecuting  attorney  and  county  auditor,  when.  5624-11  13 

Removal    1465-2  2 

Report,  duty  when  report  is  defective,  incorrect,  etc 5461  9 

Report  of  certain  public  utilities  to  be  made  to 5470  105 

Contents    5471  105 

Report  of  express,  telephone  and  telegraph  companies  to 5449  100 

Report  of  sleeping  car,  freight  line  and  equipment  companies 5462  103 

Application-  for  hearing 5466  104 

Failure  to  make,  etc.,  duty  of  tax  commission 5461  9 

Hearing ,. 5466  104 

Of  express,  telephone  and  telegraph  comp'anies  to 5449  100 

Of  other  public  utilities 5420  95 

Contents  of   5422  95 

Need  not  make,  under  certain  sections  of  General  Code 5460  99 

Signature    5421  95 

Verified  statement  5421  95 

Tax  commission  to  make 1465-35  8 

Valuation  of  property  of 5465  103 

Returns  — 

Form  of    1465-19  5 

Oath,  to  be  made  under 1465-20  5 

To  be  made  to 1465-18  4 

To  prepare,   form  of 5024-1  12 

Returns  of  banks,  auditor  of  county  to  submit  to  tax  commission 5617  89 

Tax  commission  to  examine 5618  89 

Review  findings,  commission  may 5517  10 

Rules,  tax  commission  to  adopt 1465-10  3 


GENERAL    INDEX. 


257 


Topic                                                                                                                   Section  Page 
TAX  COMMISSION  OF  OHIO  — Continued. 

Rules  and  regulations,  uniform 5624  11 

Enforcement  of  same 5624-2  12 

Salary    2250-1  2 

Seal,  official 31_1  2 

Sections  of  statute  to  be  regarded  as  severable 5493  110 

Service  of  order  or  notice 1465-30  7 

Of  subpoena    1465-13  4 

Sessions,  place  of  holding 1465-7  3 

When  to  be  lield 1465-4  2 

Shares,  tax  commission  to  certify  valuation  of  to  auditor  of  county.  .  .  .  5620  89 

May  change  valuation  of 5619  89 

Signal   company  — 

Defined    5416  91 

Public  utility,  included  in 5415  91 

Sleeping  car  company  — 

Contents  of  report  of 5463  103 

5464  103 

Defined    5416  91 

Duty  of  to  file  report  with  tax  commission 5462  103 

Excise  tax  upon 5468  104 

Hearing    ,5466  104 

Public  utilitv,  included  in 5415  91 

Report  of   .' -5462  103 

Tax  upon  capital  stock  of 5468  104 

Treasurer  of  state,  tax  certified  to 5469  104 

Valuation  of  property  of 5465  103 

Verified  statement  5462  103 

Statement,  duty  of  tax  commission,  in  case  of  refusal  to  make 1465-29  7 

Stenographer,    certified    copy    of    evidence    in    proceedings    before    tax 

commission    1465-26  6 

Street  railroad   company  — 

Defined    5416  91 

Excise  tax  charged  on  gross  earnings  of 5484  108 

Gross  earnings  of,  how  determined 5478  107 

Public  utility,  included  in 5415  91 

Subpoena,  issued  by,  fees,  etc 1465-23  5 

Fees  for  service  of 1465-23  5 

Penaltv  for  failure  to  obey 146.5-13  4 

Service  of 1465-13  4 

Suburban   railroad  company  — 

Defined    .5416  91 

Excise  tax  charged  on  gross  earnings  of 5484  108 

Gross  earnings  of.  how  determined 5478  107 

Public  utility,  included   in ,5415  91 

Summons,  fees  for  service  of 1465-23  15 

Tax  laws,  compilation   of.   etc 5624-6  12 

Improper   administration    of 5624-9  12 

Tax  duplicate,  valuation  to  be  nlaccd  on 5459  102 

Certified  valuation  to  be  placed  on 5448  99 

Taxation  of  road  partly  in  this  state 9045  98 

Taxation  of  value  of  realty 5428  97 

Taxes,  tax  commission  may  remit 5624-1 0  13 

Notice    of    remission    to    be    served    on    prosecuting    attorney    and 

countv   auditor,    when '. 5624-1 1  13 

Report    of    .5624-1 1  13 

Telegraph  company  — 

Apportionment  of  valuation  of  property  of 5456  101 

Assessment   of   valuation 5451  101 

Contents    of    statement -5450  100 

Defined    5416  91 

Excise  tax  upon  gross  receipts  of 5485  108 

Report  of  .5449  100 

Statement   of  gross   receipts,   when   made .5473-1  106 

Statement    shall    contain    what 5474  106 

Public  utilitv.   included   in .5415  91 

Valuation    of   propertv   of 5451  101 

Apportionment  of  property 5456  101 

17 


258  GENERAL    INDEX. 

_    Topic                                                                                                                   Section  Page 
TAX   COMMISSION   OF   OHIO  — Concluded. 
Telephone  company  — 

Apportionment  of  valuation   of  property  of 5456  101 

Assessment    of   valuation 5451  101 

Contents  of  report 5450  100 

Defined 5416  91 

Excise  tax  charged  on  gross  receipts  of 5483  108 

Public  utilitv.   included   in 5415  91 

Report    of    '. 5449  100 

Statement  of  gross  receipts,  when  made 5473-1  106 

Statement   shall   contain   what 5474  106 

Valuation   of   property   of 5451  101 

Apportionment    of    property 5456  101 

Testimony,  tax  commission  may  compel  production  of 1465-21  5 

Time,    extension    of 1465-28  6 

5516-1  7 

Of  holding  sessions 1465-4  2 

Transcript  of  records,  to  be  furnished,  when 1465-34  8 

Treasurer   of   state,   excise  tax   to  be   credited   bv,   to   general   revenue 

fund    ". 5491  109 

5492  109 

Excise  tax,  notice  of,  to  be  given  to 5488  109 

Injunction  not  to  issue  against,  when 1465-31  7 

Uniform   rules   and   regulations 5624  11 

Union  depot  company- — 

Defined    ._ 5416  91 

Excise  tax  charged  on  gross  receipts  of 5483  108 

Public    utility,    included    in _ 5415  91 

United  States,  tax  commission  to  confer  with  officers  of 1465-11  3 

United   States  government,   receipts   from,  not  to  be  included  in   gross 

earnings     ■ 5472  105 

Valuation,  assessment  and  apportionment  of  public  utilities 5423  96 

5451  101 

As  unfair    5411  88 

Certified  to  county  auditor 5447  99 

5458  102 

Correction   of    (banks) 5621  89 

Correction   of   erroneous 5427  97 

5454  101 

.5467  104 

5480  107 

.5.504  113 

Correction  of  mistake  in S?me 

How  determined    5452  101 

Of  property  of  express  company,  apportionment  of .5457  102 

Of  propertv  of  express,  telephone  and  telegraph  companies 5451  101 

Of  property  of  public  utility 5423  96 

Of  property  of  telephone  and  telegraph  company,  apportionment  of.     5-f56  101 

Of   shares,  tax   commission   may  change 5619  89 

Tax  commission  to  adopt  rules  to  regulate 1^6.5-10  3 

May  change,  upon  notice  and  hearing 5619  89 

To  inquire   into  complaint   concerning -'611  85 

Violation   of   statutes   concerning  penaltv l^OQi-l  26 

Voting,  method  of ' 1465-4  2 

Water  transportation   companv  — 

Defined    .' 5416  91 

Excise  tax  charged  on  gross  receipts  of 5483  108 

Public  utility   included    in 5415  91 

Waterworks  companv- — 

Defined    ' _ 5416  91 

Excise  tax  charged  on  gross  receipts  of 5483  108 

Public   utility   included    in 5415  91 

Witnesses  — 

Fees    for   attendance   of 1465-23  5 

Bv  whom  to  be  paid 1465-23  5 

1465-24  5 

How   paid    5466-1  6 

5624-7  6 

May  compel  attendance  of 1465-21  5 


GENERAL    INDEX.  259 

Topic                                                                                                                   Section  Page 
TAX  DUPLICATE. 

Additions  to  valuing 5389  60 

Auditor  of  county  to  deliver  to  treasurer 2595  155 

Deductions  from,  for  destroyed  buildings 2591  67 

Errors   in,    correction   of 2588  67 

2588-1  68 

Form  of,  prescribed  by  auditor  of  state 2594  155 

Omitted  lands   charged   on 2593  67 

Personal  property  tax  unpaid,  duplicate  of,  delivered  to  treasurer  an- 
nually  by   auditor 5694  181 

Taxes,  how  placed  on 2594  155 

Valuation  to  be  placed   on 5448  99 

5459  102 

TAX  LIST. 

Auditor  to  deliver  annual  duplicate  to  county  treasurer 2583  23 

Auditor  to  deliver  delinquent  duplicate  to  countv  treasurer 5694  181 

Contains   what   ' 2583  23 

Made   out,   how 2583  23 

to 

2587  154 

Manner  of  entering  taxes   on 2594  155 

Omitted  lands  to  be  charged  on 2593  67 

TAXATION  AND  TAXES.  (See  Assessor;  Auditor  of  County;  Cor- 
porations ;  Public  Utilities ;  Tax  Commission  of  Ohio ;  Treasurer 
of  County) 

Abstract  of  duplicate  and  personalty  sent  to  state  auditor 5702  173 

5703  173 

Account,  separate,  of  funds  levied 3795  141 

Action  for  delinquent  personal  tax 5697  166 

Exemptions,    none    5698  166 

Procedure;   judgment ;    evidence 5697  166 

5698  166 

Action  against  county  officers  in  tax  matters 5700  172 

5701  172 

Additional,   in   cities   and   villages 3786  141 

Additions  by  board  of  equalization  or  auditor;  rules   for  valuing 5380  60 

Additions  and  new  towns,  assessing 5568  77 

Administrator  to  list  personaltv 5370  51 

5372-1  54 

•  Admission- to  do  business,  report  need  not  be  filed  vvitliin  what  time  of.     5519  115 

Affidavit,  concerning  use  of  money  in  election,  filing  of 5522  11 

Agent  to  list  personaltv 5370  51 

5372-1  54 

Agent,  liability  to  principal   for  neglecting  to  list  or  pay 5686  170 

Lien   for  taxes,  etc.,  advanced 5687  170 

Of  express  or  telegraph  company  to  pay  taxes  tliereof 5675  160 

Real  tax,  not  liable  for,  when 5681  169 

Real  tax,  agent  liable  for,  when 5680  169 

Agents  and  attorneys  must  pay.  when 5686  170 

Agricultural  societies,  tax  to  assist 9894  131 

Amounts  that  may  be  levied.     (See  Levying  Taxes). 

Apportionment  of  telegrapli  and  telephone  companies , 5-156  inl 

Application    for   hearing •  5517  10 

.Appropriation  of  toll  road,  lew  of  tax 7405-4  131 

7406  131 

Art  gallery,  tax  to  aid 4020  1 40 

Assessing  real  estate •>i48  72 

to 

5570  77 

Containing  sand  and  gravel,  purchase  of  and  levy  of  taxes  for.  .  .  .     3298-20  136 

Tax  commission  — 

May  change  assessed  valuation 5613  85 

May  order   reassessment   of 5624-4  24 

Method    of    reassessment 5624-5  24 

To  determine  if  valuation   correct '•613  85 

Valuation    of,    by 5613  85 


26o  GENERAL    INDEX. 

Topic                                                                                                                   Section  Page 
TAXATION  AND  TAXES  —  Continued. 

Assessment  — 

Correction   of    .- 5454  IQI 

Of   mineral   lands    ! 5562  76 

Of  valuation  of  property  of  capital  stock 5465  103 

Of  valuation   of   public  utility 5423  96 

Political,   affidavit   concerning   payment   of 5522  11 

Power  of   tax   commission   to  change 5613  85 

Tax  commission  to  correct  error  in 5624-10  13 

Assessor  — 

Abstract,   auditor   to    furnish 5548  72 

Additions  and  new  towns 5568  77 

Auditor  of  county,  abstract  of  real  property  to  be  furnished  by...  5548  72. 
Buildings  — 

Examination   of,   by  assessor 5564  76 

Value  of,   assessor  to   note 5554  76 

Canal  or  highway,  land  used  as,  deductions   for 5561  75 

Description    of    realty 5553  74 

Assessor's   dutv    5553        ,       74 

5554  76 

Owner   to    furnish,   when 5553  74 

Owner    neglecting,    proceedings 5553  74 

Maps,  books  and  plats   for  assessor 5551  73 

Omitted   land   and   structures 5574  70 

Omitted  lands,  how  put  on  tax  duplicate 5573  70 

Pamphlet,  preparation  of,  showing  valuation  of  real  estate 5607  84 

5608  84 

Plat  book,  auditor  of  county  to  furnish 5548  72 

Plats  to  be  recorded 6556  74 

Platting  by  assessor 5556  74 

Returns  by  assessor,  exempted  property 5570  77 

Errors  in,  how  corrected 5571  69 

Survey  by  assessor 5553  74 

Cost  of,  how  taxed 5553  74 

Survey  and  deeds,  owner  to  produce  to  auditor 5557  75 

Survey,  owner  may  be  required  to,  by  auditor 5558  75 

County  auditor  may  require  county  surveyor  to  survey,  when..  5558  75 

Expense  of,  how  taxed 5558  75 

Towns,  new,  and  additions 5568  77 

Valuation  of  real  property,  by  assessor 5560  75 

Valuing,  rules  for 5560  75 

Mines  and  fee  simple,  when  separately  owned 5563  76 

Assessors  assembled,  instructed,  etc..  by  auditor 5367  60 

Attorney-general,  action  to  recover  fees,  compromise  of 5524  11 

May  compromise  claim  for 5524  11 

Secretary  of  state  to  notify,   of  unlawful  conduct  of   foreign  cor- 
porations       5523  115 

Auditor  of  county,  abstract  of  real  property  to  make 5612  85 

Notice  of  remission  of  taxes,  etc.,  to  be  given  to 5624-11  13 

Tax  commission  to  send  form  of  returns  to 5624-1  12 

Tax  commission,  valuation  by,  to  place  on  duplicate 5615  S.6 

To  give  information  to  tax  commission  and  secretary  of  state 6514  114 

To  keep  minutes  of 5727  191 

To  transfer  land  sold  for 5731  191 

Auditor  of  state,  amount  of  capital  stock  to  be  certified  to 5498  112 

Banks  and  bankers.      (See  same  title  elsewhere) 

Blind,  levy  of  taxes  for 2969  130 

Boards  of  education,  levy  of  tax  by 5649-3a         148 

7639    .  138 

7641  138 
Board  of  revision.     (See  Revision,  County  Board  of) 

Bonds  — 

Investment  in,  defined 5323  38 

Levy  of  tax,  for  redemption  of 2439  130 

7914  140 

By  auditor,    when 2440  130 

Power  to  exchange 5657  143 


GENERAL    INDEX.  26l 

Topic                                                                                                                   Section  Page 
TAXATION  AND  TAXES  —  Continued. 

Sinking  fund  for 2439  IMO 

3953  14U 

5634  132 

7914  140 

Tax   to  pay 2439  130 

3953  140 

5634  132 

7914  140 
Bridge,  levy  to  rebuild,  if  condemned.     (See  Levying  Taxes) 

Budget  commissioners.     (See  Limitation  of  Tax  Rate) 5G49-3c  150 

Time  and  place  of  meeting 5649-3b  149 

Building  and  loan  association,  listing  shares  in 9675  40 

Building  and  sites,  levies  for.     ( See  Levj'ing  Taxes) 5030  131 

5638  133 

Buildings  — 

For  rebuilding  if  destroyed.     (See  Levying  Taxes) ■ 5629  131 

For  public  building,  if  condemned 5629-1  131 

5638  133 

Canal  or  highway,  land  used  as,  deductions  for :     5561  145 

Capital  stock,  tax  upon 5498  112 

Amount  to  be  determined  by  tax  commission 5498  112 

Certain  sum  exempt  from  taxation 5360  46 

Certificate  of  clerk  necessary  in  certain  cases 5660  144 

Exceptions    5661  145 

Charitable  institution,  fraternal  benefit  society  declared  to  be 5365-1  47 

Children's  home,   for 3078  130 

-  3120  130 

3123  130 

Cigarettes,  on  sale  of 5894  174 

to 

5898  19 

Clearing  stream   ' 6742  108 

Clerk  of  court,  copy  of  petition  to  be  forwarded  by,  to  tax  commission, 

when 5624-8  12 

Collateral  inheritance  tax.     (See  same  title  elsewhere) 
Collection  of  taxes.     (See  Collection  of  Taxes  elsewhere) 
Collection  of  real  tax.     (See  Delinquent  Lands,  Sale  of.    Also,  Forfeited 
Lands,  Sale  of) 

Collectors  of  delinquent  personal  tax,  how  appointed  and  paid 5696  182 

Commissioners  to  determine  annually  amount  to  be  levied 5627  131 

Compromise  of  taxes,  attorney-general  may  make 5524  11 

Condemned  bridges,  levy  for  repair  of 5643  1-34 

Consignee,  listing  of  personalty  by 5-381  58 

to 

5383  58 
Cooling  company.     (See  Tax  Commission  of  Ohio) 

Corporations,  listing  of  personalty  bv 5404  78 

to 

5406-3  81 

Blanks  furnished  by  auditor  for 5406  80 

Excise   tax   on.      (See   Tax   Commission   of   Ohio) 
Franchise  tax  on.     (See  Tax  Commission  of  Ohio) 

Lien  upon  assets  of 5506  110 

Returns  of,  false  or  evaded,  auditor's  duty 5106  80 

Secretary  of  state  to  keep  list  of 5514  114 

Taxation  of,  in  general 5404  78 

to 

5406-3  81 

Who  shall  list  for 5370  51 

Corporations  for  profit,  report  of 5495  1 1 1 

Correction  of  assessment  of  property  of  certain  corporations 5454  1"1 

Correction  of  errors.     (See  Correction  of  Errors  elsewhere) 

On  tax  list  and  duplicate -•i88  67 

5427  97 

5454  101 

5467  104 

5480  107 

*18 


262  GENERAL    INDEX. 

Topic                                                                                                                   Section  Page 
TAXATION  AND  TAXES  —  Continued. 

By    tax    commission 5517  10 

Correction  of  false  returns  not  permitted  for  year  1910  or  prior  thereto.     5403-1  65 

Correction  of  returns.      (See  same  title  elsewhere). 

County    fair,    for 9894  131 

County   hospital 3133  130 

County  memorial   buildings,   equipment,   etc 3068  130 

County  purposes,  in  general 5630  131 

County  taxes.     (See  Levying  Taxes) 5627  131 

to 

5649  137 

County  treasurer  to  collect ^ 5695  182 

County    tuberculosis    hospital . .  .  .  ; 3141  130 

Court,  tax  commission  may  appear  before 5624-8  12 

Court,  fund    5637  132 

Credits    defined 5327  .    39 

Pensions  are   not  credits 6327  39 

"Debts   owing,"   defined 5327  39 

Decedent's  estate  — 

False  return  of  decedent 10662  65 

Inheritance   taxes    5331  122 

5332  123 

Monthly  statement  bv  probate  judge 10661  65 

Tax  year    ' 10663  66 

Tax  priority    10662  65 

Tax  inquisitor  has  no  allowance. 10665  66 

Deed,   tax.      (See    Delinquent    Lands,    Sale   of;    also    Forfeited   Lands, 
Sale  of)  — 

Assignee  or  purchaser  of  several  certificates,  deed  to 5720  189 

5722  189 

5762  198 

Evidence  of   what ;   effect  of 5721  189 

For  land  heretofore  sold 5772  200 

Made,   when  to  be 5715  188 

5719  189 

Minutes   of,   auditor   to   keep 5727  191 

When    certificate    lost 5726  191 

5773  200 

When   county  lines   changed ' 5730  191 

Definition   of   terms 5320  '  37 

to 

5327  39 

Delinquencies,  statute  applicable  to  what 5525  117 

Delinquent,    when    2656  182 

2657  160 

Detention   home,   tax   for 1671  130 

Dissolution,  certificate  of,  not  to  be  filed  until  taxes  paid 5521  115 

Taxes   payable   in   case   of 5520   *  115 

Dogs  shall  be  listed 5379  57 

Dogs,    taxes    on 5652  142 

Dower,   tenants  by,   liable   for   tax 5680  169 

Forfeits  estate  for  non-payment,   when 5688  170 

Liable  to  person  next  entitled,  when 5688  170 

Drift,  removal  of.  tax   for 6742  130 

Dunkers,    exempt    5365  47 

Earthworks,   or  pre-historic  buildings,   exempt   from 5363  46 

Flections,    for   expenses   of 5054  140 

Equipment  companies.     (See  Tax  Commission  of  Ohio) 

Erroneous    taxes,    corrected 2589  68 

Excise  or  franchise  tax.     (See  Tax  Commission  of  Ohio) 

Execution   for,  no  exemptions  or  stay 5698  166 

Executor   or   administrator  must   pay   v/hen 5680  169 

Executor    to    list    personalty 5370  51 

5372-1  54 

Executor  liable  for  realty  tax.  when 5680  169 

to 

5685  170 


GENERAL    INDEX. 


263 


Topic  Section       Page 

TAXATION  AND  TAXES  —  Continued. 

Liability   to   dcvi.scc   for  neglect  to  pay  or  list 5685  170 

Lien    for   taxes   advanced,   etc 5687  170 

Exempted  property,   return   of 5570  77 

Experiment    farm,   tax    levy    for 1177-1  130 

Express,  telegraph  and  telephone  companies,  method  of  fixing  assess- 
ments.    (See  Tax  Commission  of  Ohio.) 

Extension  of  time  for  payment  of 2657  160 

Tax   commission   to   give 5516-1  7 

Failure   to   make   returns 5399  63 

Failure  to  pav,  to  be  certified  to  secretary  of  state 5509  116 

Effect  of  5509  116 

Fair,  county,   for 9894  131 

False  current  return  of  personalty  by  any  person  or  assessor 5401  64 

Penalty    5402  65 

False,  prior  return  or  evasion  of 5398  62 

Auditor  to  ascertain  true  amount 5398  62 

Correction  for  the  year  1910  or  prior  thereto  not  permitted 5403-1  65 

In  year  1911  and  years  following 5398  62 

Penalty,  fifty  per" cent 5-398  62 

False  return,  refusal  to  appear  and  answer  before  auditor 5403  65 

Probate  court  may  compel,  etc 5403  65 

Father  of  minor  to  list  personalty 5370  51 

Foreign  corporations.      (See  same  title  elsewhere) 

Fraternal  l^enefit  society,  exemption   from  taxation 5365-1  47 

Freight  line  or  equipment  company     (See  Tax  Commission  of  Ohio) 
Gas  cornpany.      (See  Tax  Commission  of  Ohio) 

Graveyards,  exempt    5350  44 

Hearse  and  vaults  in  townships,  for 3285  136 

Heating  and  cooling  companv.     (See  Tax  Commission  of  Ohio) 

High  school,  levy   for 7672  139 

Highway  or  canal,  lands  used  as,  deductions  for 5561  75 

Hospital  association,  to  defray  cost  of  contract  with 3138-2  130 

Hospital,  county  tuberculosis,  for 3141  130 

For  insane,  tax  levy  for 5634  132 

Township  — 

Levy  by  trustees 3411  136 

Limitation     3411  136 

Municipal  corporation,  when  property  of  exempt 3413  140 

Illegal  — 

Injunction  to  prevent  lew  and  collection,  undertaking 12075  183 

to 

12078  185 

Amount  admitted  to  be  due,  to  be  paid  or  tendered 12078  185 

Jurisdiction  of  courts  to  grant  relief  against 12075  183 

Limitation  of  action  for  recovery 12075  183 

Parties  to  action  to  enjoin  illegal  levy  and  collection  of 12076  185 

12077  185 

Refunding  illegal  tax  or  assessment 12078-1  185 

Remitted  how  5624-10  13 

5024-11  13 

Improvements  by  purchaser  at  tax  sale 5741  193 

Increase  of  valuation,  owner  to  have  notice -"i-^OO  82 

5600  83 

Increase  of,  in  municipalities,  by  vote .^649-5  151 

Infirmary  land,  levy  for.     (See  Levying  Taxes.) 

Information,  the  assessor  shall  act  upon,  what 5392  60 

Inheritance   taxes    5331  et  seq.  122 

Injunction,  corporation  to  be  restrained  by,  for  failure  to  pay  taxes....     5511  116 

Insane,  commissioners  may  levy  tax  for  hospitals  for 5631  132 

Insurance  companies,   foreign.     (See  Foreign   Insurance  Companies.) 

While  taxes  unpaid,  what  unlawful 5676  169 

Interurban  railroad  companies.     (See  Tax  Commission  of  Ohio.) 

Judicial    fund    5637  132 

Judicial  sales,  taxes  first  paid,  by  tenants  in  common 5690  171 

.5691  171 

Juvenile  court,   for 1671  130 


264  GENERAL    INDEX. 

Topic  Section       Page 

TAXATION  AND  TAXES  —  Continued. 

Land    defined 5322  37 

Leased  lands  certain,  assessed  in  name  of  lessee 5330  42 

Leaseholders  subject  to  what  taxation 5330  42 

Leaseholds,   permanent,   effect   of   tax    sale 5742  193 

Leases  for  terms  exceeding  fifteen  years,  how  taxed 5330  42 

Levy,  limitation  on.     (See  Limitation  of  Tax  Rate.) 5649-1 

etseq.  147 
Levying  taxes.     (See  same  title  elsewhere.) 

Library,  county,   levy  for 245(i  130 

Lien  of  state  for  taxes  attaches,  when 5671  168 

Lien  on  bank  shares  attaches,  when 5673  90 

Lien  of  agent,  executor,  guardian  for  taxes  advanced,  etc 5687  170 

Lien  of  tenant,  who  pays  whole  tax 5693  172 

Lien  of  purchase,  etc.,  at  tax  sale 5724  190 

5766  199 

If  sale  is   invalid,  lien  of . . .  _. 5724  190 

Lien  holder  has  action  for  tax  paid  by 5689  171 

Life  estate,  owner  of,  guardian,  etc.,  to  pay 5680  169 

Life  tenant  liable  for  tax 5680  169 

Forfeits  estate  for  non-payment,  when 5688  170 

Liable  to  person  next  entitled,  when 5688  170 

Lighting,   township,  certain   streets  in 3439  136 

Limitation  on  tax  rate.     (See  same  title  elsewhere.) 

Limitations  of  time  for  redemption  of  delinquent  lands 5733  192 

Disability,  in  case  of 5763  199 

List,  assessor  to  make,  when. . .  .• 5391  60 

List  of  delinquent  lands  — 

Abstract  sent  to  auditor  of  state 2608  181 

Recorded    2601  156 

List  of  taxable  property,  what  shall  be  entered  on 5328  41 

5329  42 

How   entered 2583  154 

Listed,  property  subject  to  taxation,  shall  be 5328  41 

Listing,  etc. — 

Correction  of,  not  permitted  for  year  1910  or  prior  thereto 5403-1  65 

Listing  lands  — 

Assessment  of   real   property 5548  72 

to 

5570  77 
Listing  personal  property  — 

Administrator   shall   list 5370  51 

5372-1  54 

Agent    shall    list 5370  51 

5372-1  54 
Assessment  of  property  — 

Commission   to  direct  and   supervise 5579  49 

County  auditor,  chief  supervising  assessing  officer  of  county..  5579  49 

County  board  to  hear  complaints  and   revise  assessments 5579  49 

Judicial   officers,   statement   of 5372-4  55 

"Af erchant"   defined    5381  58 

Omitted  property  to  be  listed 5372-2  55 

Property  of  others,  listed,  how 5372-2  55 

Pawnbrokers     .  . ._ _ 5372-3  55 

Persons  removing  into  this  state,  listing  by 5374-1  56 

Returns   to   county   auditor 5366  49 

Powers  and  duties 5366  49 

Time  when  property  shall  be  listed 5366-1  50 

Liability  attaches,   when 5366-1  50 

Valuation   of   certain   merchandise 5382  58 

Assessors  shall  be  assembled  for  instructions,  when 5367  50 

Rank  -^r  h^v^ff.  listing  bv.      ( S^e  Banks  and  Bankers.) 

Building  and  loan  association,   shares  in 9675  61 

By    manufacturers     5-385  58 

Commission   merchant,  listing  by 5383  58 

Consignee,  listing  by 5383  58 


GENERAL   INDEX. 


265 


Topic                                                                                                                   Section  Page 
TAXATION  AND  TAXES  —  Contimiod. 

Corporations,   listing  bj- 54O4  78 

Blanks  furnished  by  auditor  for 54O6  80 

Returns   of    5405  80 

False  or  evaded,  auditor's   duty 54OG  80 

Who  shall  list  for 537O  51 

037-J-l  54 

Destroyed   property    2591  67 

Dogs   shall  be   listed 5379  57 

5652  142 

Penalty   against   assessor 5380  58 

Executor  shall  list 5370  51 

5372-1  54 
Express  and  telegraph  companies.     (See  Tax  Commission  of  ( )liio.) 

Father  shall  list,  when 5370  51 

Guardian  shall  list   5370  51 

5372-1  54 
Insurance  companies,  foreign.     (See  same  title  elsewhere.) 

Instructions  and  blanks   for  assessor 5367  50 

"Manufacturer"   defined    5385  58 

Manufacturers,   listing  of  personal  property   by 5385  58 

Ascertaining   value  thereof 5386  59 

On   beginning  business 5387  59 

Mother  shall  list,   when 5370  51 

New  structures,  additions  by  assessor  to  be  placed  on  grand  dupli- 
cate       5577  71 

Additions  subject  to  modification  by  board  or  equalization....  5577  71 

Assessor  to  return  list  and   increase  value 5576  71 

Notice  to  owner 5576  71 

Notice  to  list,  and  form,  assessor  to  leave 5368  50 

When  and  where  to  call  for  statement 5368  50 

Oath  to  person  listing  property 5369  50 

Fixing  values   53G9  50 

Owner,  on  day  preceding  second  Monday  of  April,  shall  list 5372  53 

Partner    shall    list 5370  51 

Persons   who   shall  list 5370  51 

5372-1  54 

Person  m  charge  shall  list,  when 5370  ol 

5372-1  54 

Person  claiming  to  have  no  property 5378  57 

Place   where    5371  52 

Pertaining  to  a  business 5371-^  53 

Property    in    transit 5371-2  53 

Of  deceased  person 5371-3  53 

Where  owner  moves 5371-1  53 

Property  which  must  be  listed,  when 5328  41 

5370  51 

5375  56 

Assessor    to    report    information 5:175-2  56 

Full  and  accurate  statement  required 5375-1  56 

Separate  listing  of  items  may  be  required 5375-4  56 

Valuation  by  assessor,  how  determined 5-375-2  56 

When  converted  into  non-taxable,  assessor's  duty 5375-3  56 

Receivers  of  corporations  shall  list ". 5370  51 

Refusal  to  list  or  swear,  assessor's  duty  on 5391  60 

Information  upon  which  he  mav  act 5392  60 

Refusal  to  list  or  swear '. 5390  60 

Assessor    returns     5390  60 

Auditor  ascertains,  adds  penalty 5390  60 

Residence   for  purposes  of 5375  55 

Effect  preceding  section 5374  55 

Returns  by  assessor  to  auditor 5393  18 

Oath    of    assessor 5395  60 

Sickness,   listing  prevented  by 5397  62 

Statement  made  for  sick  or  absent,  corrected  how 5397  62 

Statements    of    personalty 5375  of! 

Annual,  to  assessor 5375  56 

Contents    of,    generally 5.376  56 


266  GENERAL    INDEX. 

Topic                                                                                                                   Section  Page 

TAXATION  AND  TAXES  —  Continued. 

Exhibition  in  lieu  of 5377  57 

Filed   away  by  auditor 5393  18 

Return  of  a.ssessor  to  auditor 5393  18 

Verification  to    5395  60 

When   to  be  made 5393  18 

Stockholders  not  to  list  shares,  when 5372  53 

Time   when    5375  56 

Transient  traders,   statement  by 5384  58 

Trustees  to  list 5372-1  54 

5370  51 

Valuing,    rules    for _ 5388  59 

For  additions  by  board  of  equalization  or  auditor 5389  60 

Penalty  for  violation  of,  by  officer 12924  26 

Longview  asylum,  levy  for 2034  130 

Manufacturers,  listing  of  personalty  by . .  .• . 5385  58 

On    beginning   business 5387  59  \ 

Maps  of  subdivisions,  etc 5551  73 

Market    houses,    exempt 535G  45 

"Masculine"  pronoun  includes   "feminine",   when 5320  87 

Maximum  rate  in  district.     (See  Limitation  of  Tax  Rate) 

Memorial  association,  lands  held  by,  exempt 3410-7  48 

5362  46 

Memorial  building,  levy  for  maintenance  of 3068  130 

Merchants,  listing  of  personalty,  by 5381  58 

Average   value    5382  58 

On   beginning   business 5387  59 

Messenger  or  signal  company.     (See  Tax  Commission  of  Ohio) 

Mineral  lands   - 5562  76 

Mining,   valuation   when   fee   simple   and   the   right   to   mine   owned   by 

different   persons 5560  75 

Miners,  personalty  of,  bow  listed 5370  51' 

Money  defined    5326  39 

Monuments,  lands  used  as  site  for,  exempt 5361  46 

Mother  to  list  personalty,  when 5370  51 

Municipal  university,  property  exempt 7915-1  48 

New  towns  and  additions 5568  77 

Nonpayment,   remedies   in   case  of 5500  116 

Notice  to  county  auditors 5626  127 

Office  for  receiving   2746  161 

Omitted  lands  and  structures,  assessment  of 5574  -70 

Omitted  lands,  how  put  on  tax  duplicate 2593  67 

5573  70 

Part  can  not  be  paid  without  paying  like  proportion  of  each  tax,  except     2655  160 

Part  owner,  rights  of,  paying  his  portion  of  tax 5690  171 

Persons  not  paying  liable  as  if  partition  had  not  I)een  made 5691  171 

Shall  have  lien   for  tax,  when 5693  172 

Partner  to   list   personalty 5370  51 

Pawn  department  for,  levy  of  taxes  for 4205-3  140 

Payment  of  real  tax,   when 5678  181 

Penalties    for    non-payment • 5678  181 

Pavment  of  real  tax,  who  must  make 5680  169 

to 

5682  170 
Penalty  for  not  making 5678  181 

5684  170 

to 

5686  170 

Payment  of  tax,  lienholder  may  make,  etc 5689  171 

By  other  than   owner  and   lien   for 5682  1 70 

5683  170 

Necessary  to  filing  of  certain  certificates 5521  115 

On  bank  stock _ _ 5672  90 

Payment  of  taxes,  extension  of  time  for 2657  160 

Penalty  — 

Against   delinquent   personalty : 5694  181 


GENERAL    INDEX.  2(i'] 

Topic                                                                                                                   Section  Page 
TAXATION  AND  TAXES  —  Continued. 

Against  person  acting  as  agent   for  telegraph  or  express  companj- 

when    taxes   unpaid 13415  28 

Attorney-general   may   comproiiiise   claims    for 5524  11 

Collection   of    penalties 5695  182 

Collection    of    taxes 5(195  182 

Collectors,   employment   of 5(!9(;  182 

Compensation   of   treasurer 2(i5(i  102 

Five  per  cent  penalty 2(i5(i  102 

Delinquent   list,   reading  of 5090  182 

Doing  business  after  cancellation  of  incorporation,  etc 55]il  110 

For   failure  to   pay 5491  109 

For   false  or   evasive  returns 5^598  02 

For  neglect  of  purchaser  at  tax  sale  to  pay 5712  188 

For  non-payment  of,  by  foreign  insurance  comjjanies 54.'$5  .119 

For  not  testifying  as  to  listing  personalty 540.''  05 

For  omitted  lands  ;    taxes  added  how  far  back 5574  70 

P'or  violating  rules   for  valuing 12924  2(i 

On  non-pavment  of  real  estate  tax 5078  181 

5079  181 

2608  181 

On  redemption  ■ 5734  192 

5735  192 

Penalty  and  collection  in  case  of  delinquency 5491  ]0i( 

Pensions  not  to  be  listed  as  credits 5327  39 

"Person,"  "party,"  include  what 5320  37 

Person,   a   resident   for   taxation   purposes,    when 5373  55 

Personal  property  defined  ;    includes  what .     5325  38 

Boat,   ship,  vessel,   when 5325  38 

Capital  of  a  company,  when 5324  38 

Money  loaned,  though  deed  absolute  given 5325  38 

•     To  be  listed,  where 5371  52 

Personal  property  of  non-resident,  how  tax  on,  collected 2001  1()3 

to 

2(r(i4  104 

Personal  tax   defined 5321  37 

Petition,  copv  of  to  be  forwarded  l)v  clerk  of  court,  to  tax  commission. 

when    .  . ". ". 5(i24-S  12 

Pipe  line  company.      (See  Tax   Commission  of  Ohio) 

Place   of   listing  personalty 5371  52 

5371-1  53 

5371-2  53 

5371-3  53 

5.371-4  53 

Platting  by  assessor 555(i  74 

Political  party,  etc.,  affidavit  concerning  payment  of  nn)ney  to 5522  11 

Poor,  lands,  etc.,  given  to  support  the,  excmi^t 535:>  44 

Poor  relief,  tax  for 5047  137 

Poor,   tax   for 252!t  130 

Additional   tax    for 253n  1:!() 

Prehistoric  earthworks  or  historic  buildings,  exempt  from 5.3().3  40 

Primary  elections,   for  expenses   of 4991  130 

Prior  (lelinquencies.   statute  applicable  to   what 5525  117 

Propcrtv    subject    to 5."i2S  41 

to 

.5330  42 

Propertv   exempt    from l'^2  48 

30.-,.-,  48 

.341(1-7  48 

.5.349  42 

to 

5305-1  47 

5372  48 

loon:;  43 

injol  44 

1010.-,  44 

10192  44 

Public  land  becomes  taxable,  when 5;'.29  42 


268  GENERAL    INDEX. 

Topic                                                                                                                   Section  Page 
TAXATION  AND  TAXES  —  Continued. 

Public  utilities.     (See  same  title  elsewhere) 

Public  water  supply,  levy  of  tax  for -. .  .  1259  140 

Public  ways,  levy  for  repairs.     (See  roads  and  highways) 7419  134 

to 

7421  135 

Purchaser  at  tax  sale.     (See  Delinquent  Lands,  Sale  of,  Redemption  of. 
See  Forfeited  Lands,  Sale  of) 

Purposes  for  which  taxes  may  be  levied.     (See  Levying  Taxes) 

Agricultural  society,  for  aid  of 9894  131 

Art  galleries    • ■ 4020  140 

Blind  relief  fund 2969  130 

Bonds,  sinking  fund  for 5634  132 

Bridge,  levy  to  rebuild,  if  condemned 5643  134 

Buildings,  for  rebuilding,  if  destroyed 5629  131 

Public  5638  133 

Buildings  and  sites 5630  131 

5638  133 

Children's  homes,  establishment  of 3078  130 

Clearing  stream,  for 6742  130 

County  buildings,  sites,  etc 5638  133 

County  experiment  farms,  etc 1177-1  130 

County  fair,   for 9894  131 

County  hospital    3138-2  130 

County  memorial  buildings,  equipment,  etc 3068  130 

County  purposes,  in  general 5630  131 

County  tuberculosis  hospital,   for 3141  130 

Court   fund 5637  132 

Courthouse,   rebuilding    2436  13D 

Detention  home,  tax   for 1671  130 

Ditch    fund,    county 6505  130 

Township    6509  136 

Drift,  removal  of,  tax  for 6742  130 

Elections,   for  expense  of 5054  130 

Primary  elections,  for  expense  of 4991  130 

Experiment  farm,  levy  for 1177-1  130 

Fair,   county,   for 9894  131 

High  school,  joint  tax   for 7672  139 

Hospital   for  insane,   county 5631  132 

For    tuberculosis,    county 3141  130 

Hospitals,   township    3411  136 

Municipality,    exempt    when 3413  140 

Improved   road,   repair  of 7129-1  131 

Infirmary,  levy  for  sites,  etc.,  for 5630  131 

Insane,   county   hospital    for 5631  132 

Judicial   fund    5637  132 

Juvenile  court,   for 1671  130 

Library  associations,   to   support 4019  140 

Library   bonds,    for 4013  140 

Library,  school,  levy  for 7639  138 

Library,    township,    for 34-04  136 

Lighting  township,  certain  streets  in 3439  136 

Memorial    buildings    3068  130 

3410-7  48 

Municipal  purposes ' 3784  140 

Municipal   universities,   construction   of 7673  140 

7908  140 

7914  140 

Needy  blind   persons 2969  130 

Poor  relief,  tax  for 5647  137 

Poor,  tax  for 2529  130 

Additional  tax   for 2530  130 

Primary  elections,  for  expenses  of 4991  130 

Public  water  supply,  levy  of  taxes  for 1259  140 

Repair  of  road,  tax  for 7129-1  131 

Road,   improved,   repair   of 7129-1  131 


GENERAL    INDEX.  269 

Topic                                                                                                                   Section  Page 
TAXATION  AND  TAXES  —  Continued. 

Sewage,  to  prevent  discharge  of,  contaminating  water  supply 1259  140 

1259-1  140 

Sewer,  county,  for 66U2  130 

School  house  site,  etc.,  for 7628  138 

Soldiers  and  sailors,  relief  of 2942  130 

Stone  and  gravel,  for  purchase  of 3298-20  13G 

Tax  commission  of  Ohio.     (See  same  title  elsewhere) 

Toll  roads   7405^  131 

Township   high   school 7672  139 

Tuberculosis  hospital    3141  130 

8152  130 

University  or  college,  levy  for 7673  140 

Vault 'or  hearse,  in  village,  for 4180  140 

In  townships    3285  136 

Water  supply,  to  prevent  contamination  of 1259  140 

1259-1  14(1 

.       Workhouse,  for 4146  130 

Purpose,  amount  collected  for  each,  auditor  to  ascertain 5699  172 

Diversion  to  other  purpose  unlawful  until _ 5699  172 

Quo  war^into,  to  be  brought  for  failure  of  corporation  to  make  re- 
ports,  etc 5513  117 

Railroad  companies.     (See  Tax  Commission  of  Ohio) 

Railroad  partly  without  the  state,  taxation  of 9045  98 

Rates  of.     (See  levying  Taxes) 

Notice  of.  to  be  published 2648  159 

Rates  of  state  taxes 5625  127 

Real  estate.     (See  Real  Property;  Delinquent  Lands;  Forfeited  Lands; 

Levying  Taxes) 
Real  estate,  description  — 

By  assessor    5553  74 

Owner  to   furnish,  when ;   penalty 5553  74 

"Real  estate"   defined 5322  37 

Receiver  of  corporations  to  list  personalty 5.370  51 

Receiving  office,    for   taxes 2746  161 

Receipt  produced  for  lands  returned  as  delinquent 5743  194 

Receipts    for,    how   given 2650  159 

Redemption  of  land  sold  for  taxes.     (See  Delinquent  Lands,  Redemp- 
tion ;  Forfeited  Lands) 

Remainder-man,   may    5688  170 

Reversioner    may    redeem 5688  170 

Refunder  in  townships,  after  local  option  law  passed 6074  177 

Ref under  to  purchaser,  when  tax  sale  void 5729  191 

Refunding  illegal  assessment 12078-1  185 

Refusal  to  list  or  swear 5390  60 

.'Assessor  to  return,  in  case  of 5390  60 

Auditor  ascertains  value  and  adds  penalty,   when 5390  60 

Reinstatement,  cancellation   of  articles  of  incorporation,  after 5511  116 

Religious  society,  etc.,  lands  held  by,  under  lease  of  more  than  fifteen 

years  sub j  ect  to  taxation 5330  42 

Remainder-man   may  redeem 5688  170 

Remedies  of  taxpayers.     (See  Injunction) 

Injunction    against    collection 12075  183 

to 

12078  185 
Jurisdiction  of  common  pleas  and  superior  courts  to  grant  relief 

against   illegal 12075  183 

Limitation  of  action  to  recover  back,  illegal 12075  183 

Parties  defendant  to  action  to  enjoin  levy  of 12076  18.5 

Plaintiff  to  pay,  or  tender,  amount  admitted 12078  185 

Injunction    and    undertaking 12078  185 

To  enjoin  collection  of,  and  recover  back 12077  185 

Remission    of   taxes,    etc.,   notice   to  be  given   to   prosecuting  attorney 

and   county  auditor,    when 5624-11  13 

Report  of    5624-11  13 

Repair    of    roads 7129-1  131 

7419  134 


270  GENERAL    INDEX. 

Topic                                                                                                                         Section  Page 
TAXATION  AND  TAXES  —  Continued. 

Report,  compromise  of  claims  to  appear  in 5525  117 

Resident   for   purposes   of,   who   is 537.3  55 

Retirement,  taxes   payable  in   case   of 5520  115 

Returns,   tax  commission   to  prepare,   form   of 5624-1  12 

Returns   by   corporations    for 5421  95 

5449  100 

5603  83 

Returns  of  personalty  by  assessor 5393  18 

Action  of  assessor  upon  false  or  evasion  of 5398  62 

Assessor,  returns  to  be  made  by  the 5393  18 

Return  by,  when  parties  refuse  to   swear 5390  60 

Cashier,  etc.,  return   made   by,   to  auditor 5411  88 

Corrections  of  returns.      ( See  game  title  elsewhere ) 5397  62 

to 
5401  et  seq.     64 

Failure   to    make 5399  63 

Oath 5395  60 

Of   corporations    5405  80 

Transient  traders    5384  58 

What  to   contain 5393  18 

When  to  be  made 5393  18 

Returns  by  an  assessor  of  realty 5553  74 

Bank   fails   to   make '. 5413  88 

False,   penalty   for   making 5414  89 

Error   in,   how   corrected 5571  69 

Exempted  "property  to  be  returned 5570  77 

Of   corporations    5405  80 

Reversioner  may   redeem 5688  170 

Revocation,  certificate  of.  not  to  be  filed  until  tax  is  paid 5521  115 

Sale,  tax  on  lands  sold  at  judicial 5692  172 

Sale  of  personalty  and  seizure  of,  for  tax 5671  169 

Sale  of  realty  for.  ^  (See  Delinquent  Lands;  Forfeited  Lands) 

Sale  of  realty  for  delinquent  tax,   when 5678  181 

5679  181 

5704  186 

to 

5731  191 

Void  if  already  paid 5729  191 

Sale  of  forfeited  lands.     (See  Forfeited  Land  elsewhere) 5748  196 

to 

5773  200 

School  fund,  state  common,  taxes  for 7575  127 

School  house,   site,  etc.,   for 7628  138 

School    land,    ministerial    land,    and    land    of    United    States,    when,    is 

subject    to    .5329  42 

Not  to  be  sold  for  taxes  until  when 5329  42 

Taxes  in  name  of  lessee,  when -5330  42 

School    libraries,    for 7632  138 

7633  138 

7639  138 

School  property  exempt 4759  43 

School   tax,   maximum    of 7591  139 

Sewage,  to  prevent  discharge  of,  contaminating  water  supplv 1259  140 

1259-1  140 

Sewer,    county,    for 6602  1.30 

Signal  company.      (See  Tax  Commission  of  Ohio) 

Sineular   includes   plural,   and  vice  versa,   when 5320  37 

Sinking  fund,  in  county  having  insane  asylum,  lew  for 5633  132 

Sleeping  car  companies,  taxation  of.     (See  Tax  Commission  of  Ohio) 
Smith  one  per  cent  tax  measure.     (See  Limitation  of  Tax  Rate) 

Soldiers'    monuments,    etc 2453  1.30 

Soldiers  and  sailors,   relief  of 2942  130 

Specific  levies,  taxes   for,  used   for  such  purposes 5699  172 

State  taxes.     (See  Levying  Taxes) 

State  or  United   States   property,   exempt 5351  44 

Statement  of  personalty.     (See  Listing  Personal  Property) 
Stock    property  of  city,  village,  countv  or  township  exempt  from  tax- 
ation     ". 5358  46 


GENERAL    INDEX. 


271 


Topic                                                                                                                         Section  Page 
TAXATION  AND  TAXES  —  Concluded. 

Stockholder   not  to   list   shares,   when 5372  53 

"Stocks,   investments   in,"   defined. . 5324  38 

Street    sprinkling 3748  140 

Street  railroad  company.     (See  Tax  Commission  of  Ohio) 

Subject    to    taxation,    what    is 5328  41 

Subscriptions,   railroad,   taxes    for 5G50  142 

Suburban  railroad  company.     (See  Tax  Commission  of  Ohio) 

Suit  may  be  brouglit  wliere,  for  collection  of  tax .M92  109 

Surplus  of   special,   transferred 5654  143 

Survey   for  purchase  at  tax   sale.      (See   Delinquent   Lands;    Forfeited 

Lands) 

Survey   of    realty 5553  74 

5556  74 
to 

5559  75 
Ta.x  rate,  limitation  on.     (See  Limitation  of  Tax  Rate) 

Tax    receiving   office 2746  161 

Taxable,  what  is.     (See  Property  Subject  to) 5328  41 

to 

5330  42 

Taxes  on  lands,  wlien  to  pay ;  agents  and  attorneys. 5681  169 

Telegraph  and  telephone  companies.      (See  Tax  Commission  of  Ohio) 
Telephone  and  telegraph  companies.     (See  Tax  Commission  of  Ohio) 

Tenants  in  common  — 

Lien  of  one  who  pays  whole  tax 5693  172 

Payment  of  taxes,  by 5690'  171 

Purchaser  of  part  interest  at  tax  sale 5723  189 

Time    of    listing 5375  56 

Time  of  payment  of  real  tax 5678  181 

Toll  roads,  taxes  for  purchase  of 9266  131 

Towns,   new,   assessing 5568  77 

Additions    5568  77 

Township   cemetery,    for J^ 3444  136 

3455  136 

Township  library,    for , 3404  136 

Township  memorial  building,  levy  of,  for  maintenance  of 3410-12        136 

Township  taxes.     (See  Levying  Taxv^s) 

Transfer  of  surplus  of  special  tax  on  loan 5654  143 

Transfer  on  duplicate  of  land  sold  for  taxes 5731  191 

Transient  traders,  statement  of  personalty  to  assessor 5384  58 

Transient   traders,   taxes   on 5651  142 

Transient  traders,  collection  of  tax  by  municipalities 5674  168 

Trustee  to  list  personalty 5370  51 

5372-1  54 

Tuberculosis   hospitals    3141  130 

3152  130 

Valuation  of  real  property  by  assessor 5q53  74 

5554  74 
Valuation,  change  of.     (See  Board  of  Revision) 

Valuing  of  real  property,  rules   for 5560  75 

to 

5562  76 

Valuing,  by  assessor,  of  real  estate  not  on  tax  list,  rules 5576  71 

Valuing  of  personalty,   rules   for 5.388  59 

Penalty  for  violation  of 12924  26 

Rules  for  valuing  additions  by  board  or  auditor 5.389  60 

Void,   sale   for  taxes   is,   when 5729  191 

5764  199 

Water  supply,  to  prevent  contamination  of 1259  140 

1259-1  ^  140 
Water  transportation   company.      (See   Tax   Commission   of   Ohio) 

Waterworks,    for    '. 3977  140 

Waterworks  company.     (See  Tax   Commission  of  Ohio) 

What  to  be  listed 5375  56 

Workhouse,   for    4139  1.30 

4149  130 


272  GENERAL    INDEX. 

Topic  Section       Page 

TELEGRAPH    COMPANY.      (See   Tax   Commission   of   Ohio) 

TELEPHONE   COMPANY.      (See   Tax   Commission   of   Ohio) 

TENANTS  IN  COMMON. 

Redemption  of  land   sold   for  tax 5736  193 

Tax  of,  pa3'ment  of,  etc 5690  171 

Taxes,  rights  and  liabilities  of  tenants,  as  to 5690  171 

to 
5693  172 

TENANT  FOR  LIFE.    ^ 

Duty  of,  as  to  payment  of  taxes,  etc 5688  17li 

TENANTS  IN  DOWER. 

Taxes  — 

Tenant  in  dower  to  pay 5680  169 

Tenant  forfeits  estate   for  non-payment 5688  170 

Tenant  liable  to  person   next   entitled 5688  170 

TESTIMONY.     (See  Tax  Commission  of  Ohio) 

Neglect,  liability  for.  in  case  of  dower 5688  170 

Tax  on  realty,  forfeits  estate  for  non-payment  of 5688  170 

Liable    f6r 5680  169 

Liable  to  person  next  entitled,  when 5688  170 

TENDER. 

Taxes  admitted  to  be  due,  in  action  to  restrain  illegal  collection  of...   12078  185 

TOWN  HALL. 

Levying   taxes 3396  136 

TOWNSHIP  TAXES.     (See  Levying  Taxes) 
TOWNSHIPS.     (See  Levying  Taxes) 

TRANSFER. 

Delinquent    lands    sold 5731  191 

Tax  duplicate,  transfer  of  property 2573  153 

2574  154 

TRANSIENT  TRADER. 

Assessment   of   tax   on 5384  58 

5651  142 

Collection  of  tax  from 5674  168 

TREASURER  OF  COUNTY.     (See  Collection  of  Taxes) 

TREASURER  OF  STATE.     (See  Tax  Commission  of  Ohio) 

TRUSTEES.     (See  Listing  Personal  Property) 

UNION  DEPOT.     (See  Tax  Commission  of  Ohio) 

UNIVERSITY.     (See  Levying  Taxes) 

UTILITIES,  PUBLIC.     (See  Public  Utilities;    specific  utilities  by  name,  as  Railroads 
and   Railroad   Companies,   etc.;    Tax   Commission   of   Ohio;    Taxation   and  Taxes) 

VACANCY. 

Assessor     335.3-1  15 

Employment   or   office 5588  23 

VALUATION.     (See  Tax  Commission  of  Ohio) 

Additions  to  tax  duplicate,  valuing 5389  60 

Apportionment  of,  between  different  estates 5563  76 

Bank  shares  or  property,  value  of,  auditor  to  fix 5412  88 

Tax  commission  may  change 5617  89 


GENERAL    INDEX. 


273 


Topic                                                                                                               Section  Page 
VALUATION  —  Concluded. 

Change  of.  due  to  mines 5562  76 

Merchandise,  valuation  of  certain 5382  58 

Oath   of   party   listing 5369  50 

Personal  property,  ascertaining  valuation  of 5386  59 

Rules  for  valuing '. .  5388  59 

Personal  property  assessor,  when  to  fix  value  of 5377  57 

Property  of  public  utility 5423  96 

Real  property,  certificate  of,  by  tax  commission 5614  86 

Tax  commission  to  determine  correctness  of 5613  85 

Tax   commission   may   change 5613  85 

To   inquire   into   complaint   concerning 5611  85 

VAULT. 

Township  trustees  may  levy  tax   for 3285  136 

Village  may  levy  tax  to  build .".  4180  140 

VAULT  COMPANY. 

Exemption    from   what  tax 10192  44 

WAGES. 

Statistics  of,  gathered  by  township  assessor ^ 3356  16 

WATER  TRANSPORTATION   COMPANY.     (See  Tax  Commission  of  Ohio) 

WATER    WORKS   COMPANY.     (See   Tax  Commission   of   Ohio) 

WILLIS  LAW.     (See  Tax  Commission  of  Ohio) 

5485  108 

WITNESSES.     (See  Tax  Commission  of  Ohio) 


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